THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT INTERNATIONAL OPERATIONS LTD.

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ITA - 212 / 2025HC Delhi10 July 20251 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi has issued notice in both appeals. The learned counsel for the respondent (Assessee) has accepted notice. The matters have been listed for further hearing on September 16, 2025. No substantive decision on the merits of the appeals has been made at this stage. The court has also allowed an exemption application in CM APPL. 40206/2025 in ITA 219/2025, disposing of the application subject to just exceptions.

What were the facts?

These are two appeals, ITA 212/2025 and ITA 219/2025, filed by the Commissioner of Income Tax - International Taxation -3 (the Revenue) against Travelport International Operations Ltd. (the Assessee). The appeals are before the High Court of Delhi. The judgment records that notice has been issued and learned counsel for the respondent (Assessee) accepts notice. The matters are listed for further hearing on September 16, 2025. No specific assessment years, amounts in dispute, or the nature of the order or action under challenge are detailed in this excerpt.

What were the issues?

The provided text is an interim order and does not contain the specific issues that the Tribunal had to decide, nor does it record the arguments of either the assessee or the revenue. Therefore, no questions of law or mixed law and fact can be identified, and no contentions or reliance on authorities, circulars, or precedents can be stated.

AI-generated summary — verify with the full judgment below

$~51 & 73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 212/2025 + ITA 219/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

.....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates.

versus

TRAVELPORT INTERNATIONAL OPERATIONS LTD. .....Respondent Through: Mrs. Ishita Farsaiya, Mr. Sparsh Bhargava, Ms. Vanshika Taneja & Mr. Anindya Samal, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

10.07.2025 CM APPL. 40206/2025 in ITA 219/2025 1. Exemption allowed, subject to just exceptions. 2. Application stands disposed of. ITA 212/2025 & CM APPL.40127/2025 ITA 219/2025 & CM APPL.40207/2025 3. Issue notice. Learned counsel for the respondent accepts notice. 4. List on 16.09.2025. VIBHU BAKHRU, J

TEJAS KARIA, J JULY 10, 2025/ab This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:32:32

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