thanks for your time and efforts. below codes works as intended.
Code:
Private Sub txtdelta_AfterUpdate()

Dim vrech As Range
Dim lColumn As Range
Dim sh As Worksheet
Set sh = ThisWorkbook.Sheets("Cost")

Set lColumn = sh.Range("i1:AZa1").Find(UserForm1.txtdummy.Value, , xlValues, xlWhole)

Set vrech = sh.Range("E4:E250").Find(UserForm1.txtselectedpart.Value, , xlValues, xlWhole)
If vrech Is Nothing Then
    MsgBox "Row not found"
ElseIf lColumn Is Nothing Then
    MsgBox "Column not found"
Else
    Intersect(vrech.EntireRow, lColumn.EntireColumn) = UserForm1.txtdelta.Value
End If
End Sub