TDS not deposited by deductor

MD. RAFI (Manager Accounts (future CA))   (670 Points)

28 February 2011  

TDS made from client on payment of commission and mentioned in the account statement while issuing cheque. But the tax is not deposited by the deductor. So the deductee has to pay the tax due on his income. What action the deductee can take to the deductor for non payment of TDS & not issuing TDS certificate? Can he intimate the matter to the ITO of his jurisdiction? Will the ITO take any action to defaulter?