THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA (AM) & SHRI AMARJIT SINGH (JM) M.A. NO. 28/MUM/2021 IN M.A NO. 594/MUM/2019 ARISING OUT OF I.T.A. NO. 3454/MUM/2018 (ASSESSMENT YEAR 2008-09 ) EXPRESS INDUSTRIAL SERVICES PVT. LTD. MITTAL TOWER, C WING 14 TH FLOOR, NARIMAN POINT MUMBAI-400 021. PAN : AAACE1339D VS . PR.CIT-3 AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. (APPELLANT) (RESPONDENT) ASSESSEE BY SHRI MADHUR AGARWAL DEPARTMENT BY MS. USHA A. GAIKWAD DATE OF HEARING 26.03.2021 DATE OF PRONOUNCEMENT 26.03.2021 CORRIGENDUM BY THIS CORRIGENDUM THE DATE OF LEARNED CIT(A) ORDE R IS WRONGLY MENTIONED IS CORRECTED AS UNDER : IN M.A. NO. 593/MUM/2019 DATED 20.01.2020, IN THE S ECOND PARA, SEVENTH LINE DATED 31.03.2016 SHOULD BE READ AS DATED 28.03.2018 . ORDER HAS BEEN PRONOUNCED IN THE COURT ON 26.3.2021 . SD/- SD/- (AMARJIT SINGH) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI; DATED : 26/03/2021 EXPRESS INDUSTRIAL SERVICES PVT. LTD. 2 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( ASSISTANT REGISTRAR) PS ITAT, MUMBAI