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2018 (1) TMI 1672 - ITAT LUCKNOWAddition on account of typing error in the Audit Report 3CD when compared with the audited profit & loss account - HELD THAT:- As analyzed facts & circumstances of the case we find that on a perusal of the paper book filed by the assessee, especially the statement of profit & loss account, the profit before tax is ₹ 1,13,41,172.87 and correspondingly the clarification letter filed by the Chartered Accountant of the assessee clearly states that the figure mentioned in column 40(C) of 3CD Audit Report has to be read as ₹ 1,13,41,173/- instead of ₹ 1,77,94,019/-, which was inadvertently mentioned. Even before the Assessing Officer, the same was explained vide letter dated 13/1/2017 as is appearing at page 7 of the paper book filed before us in response to notice dated 25/11/2016. In this view of the matter, we are of the considered view that there was an inadvertent mistake committed by the Auditor of the assessee by wrongly mentioning the figure in column 40(C) of 3CD Audit Report as ₹ 1,13,41,173/- instead of ₹ 1,77,94,019/-, therefore, any addition in the hands of the assessee due to some typing error is not legally permissible. With these findings, we direct the deletion of addition made in the hands of the assessee. Accordingly, grounds of appeal taken by the assessee are allowed.
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