I am Writing this Answer with reference to **Non-Deposit of tax deducted at source - Instruction No 275/29/2014-IT-(B), dated 01-06-2015 -**
In this circular CBDT has mentioned that as per Section 199 of the Act credit of Tax Deducted at Source is given to the person only if it is paid to the Central Government Account. However, as per Section 205 of the Act the assessee shall not be called upon to pay the tax to the extent tax has been deducted from his income where the tax is deductible at source under the provisions of Chapter- XVII,so accordingly if there is tax payable due to mismatching of TDS due to non deposit of TDS by deductor,demand can not be raised from deductee/Assessee.
**Therefore if employer not paid TDS then you can file petition with TDS Officer and they will recover from deductor , while filing petition be sure to attach all supportings llike bank statement , salary slip , TAN of Employer etc.**