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$ HIGH COURT OF 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.
Through: Mr. Ajay Vohra, Senior Advocate with
Mr. Prakash Kumar, Advocate.
And y
COMMISSIONER OF INCOME TAX
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(INTERNATIONAL TAXATION)-3 .... Appellant
Through: Mr. Rahul Chaudhary, Senior standing counsel with Ms. Laxmi Gurung, Junior standing counsel.
Through: Mr. Ajay Vohra, Senior Advocate with
Mr. Prakash Kumar, Advocate.
0/0 26.04.2017 ITA Nos. 24812017 & 24912017 Page I of3
2017:DHC:8757-DB
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• eM APPL No. 12298/2017 (exemption) in ITA 249/2017
ORDER
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 ofthe 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 ('AYs') 2006-07, 2007-08 and 2008-09 this Court by its order dated 19th 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 AYs.
5. In that view of the matter, in the present appeals the order dated 19th September 2016 passed by the ITAT in ITA Nos. 217IDei/2014 and 218IDel/2014 for the AYs 2009-10 and 2010-11 respectively are set aside and the said appeals are restored to file of the ITAT for disposal afresh in light of the directions issued by the Court in its order dated 19th 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 ofthe contentions either ofthe parties in the present appeals. ITA Nos. 148/1017 & 149/1017 Page1of[3]
7. The appeals are disposed ofin the above terms.
S.MURALIDHAR, J APRIL 26, 2017 Rm •