Commissioner Of Income Tax (International Taxation)-3 v. Travelport L.p. Usa

• $-* 2 + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 248/2017 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3 .... Appellant Through: Mr. Rahul Chaudhary, Senior standing counsel with Ms. Laxmi Gurung, Junior standing counsel. versus TRAVELPORT L.P. USA .... Respondent Through: Mr. Ajay Vohra, Senior Advocate with Mr. Prakash Kumar, Advocate. And y + ITA 249/2017 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3 .... Appellant Through: Mr. Rahul Chaudhary, Senior standing counsel with Ms. Laxmi Gurung, Junior standing counsel. versus TRA VELPORT L.P. USA .... Respondent Through: Mr. Ajay Vohra, Senior Advocate with Mr. Prakash Kumar, Advocate. CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR ORDER 26.04.2017 0/0 ITA Nos. 24812017 & 24912017 • • eM APPL No. 12298/2017 (exemption) in ITA 249/2017 1. Allowed subject to all just exceptions. ITA Nos. 248/2017 & 249/2017 2. Issue notice. Mr. Prakash Kumar, learned counsel accepts notice on behalf of the Respondent. 3. With the consent of learned counsel for the parties these appeals are taken up for final hearing. 4. In respect of the same Assessee, Travelport L.P. USA, with reference to the Assessment Years ('AY s ') 2006-07, 2007-08 and 2008-09 this Court by its order dated 19[th ]December 2016 in ITA No. 827 of 2016 remanded the matters to the Income Tax Appellate Tribunal ('ITAT') for disposal of the appeals afresh pertaining to those A Y s. 5. In that view of the matter, in the present appeals the order dated 19[th ]September 2016 passed by the IT AT in ITA Nos. 217IDei/20 14 and 218IDel/2014 for the A Y s 2009-10 and 2010-11 respectively are set aside and the said appeals are restored to file of the ITA T for disposal afresh in light of the directions issued by the Court in its order dated 19[th ]December 2016 in ITA No. 827 of 2016 [Pro Commissioner of Income Tax International Taxation -3 v. Travelport L.P. USA (Formerly Worldspan L.P. USA). 6. The Court clarifies that the Court has not expressed any opinion on the merits of the contentions either of the parties in the present appeals. • 7. The appeals are disposed of in the above terms. APRIL 26, 2017 Rm S.MURALIDHAR, J