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TMI Blog2022 (12) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... n facts in sustaining the additions. The Ld. CIT(A) has failed to appreciate typo error which was also present on record. 2. Assessee has been wrongly declared exempted income in ITR amounting Rs.1,33,79,514/- instead of amounting Rs.1,26,29,418/- through typo error. This addition need to be delete. 3. On the facts and in law and in the circumstances of the case, the Ld. AO erred in disallowing the deduction claimed u/s 24 amounting to Rs.30,000/- in complete disregard to the details placed on record." 3. None appeared for the assessee, the notice issued by the registry was duly served on the assessee and even after service of the notice, the assessee or his representative fail to appear before the Tribunal. 4. There is 14 days delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-" 6. As against the assessment order the assessee has preferred an appeal before the CIT(A) on following grounds are as under:- "1. That the Ld. AO failed to appreciate that the due to type error the exempt income declared in ITR was reported as Rs. 1,33,79,514f-instead of actual exempt amount of 1,26,29,418/-. Capital account of M/s Jjrs Projects was provided to the Ld. 40 where as capital introduction of Rs. 7,50,000/- was wrongly added to exempt income. Although capital account of M/s JiRS projects was provided to the id. AO but the same was not considered. The appellant craves leave to further substantiate art the above addition at the time of hearing. 2. The assessee showed an amount of Rs. 30,000/- as deduction under the head i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled before the A.O., that the above addition was made due to the clerical error done on the part of the assessee while filing the return and accordingly, the Ld. AR has made a submission before the CIT(A) to allow the assessee to rectify his mistake u/s 154 of the Act. Considering the admitted error of the assessee, the Ld.CIT (A) has rightly provided liberty to the assessee to move rectification application u/s 154 of the Act before the A.O. Further, we are of the opinion that, if there is any typographical error the assessee has to invoke the Section 154 of the Act and not the Appellate Jurisdiction to rectify the mistakes committed during the assessment proceedings. 11. In our opinion, the order of the Ld.CIT(A) neither erroneous nor h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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