TRAVELPORT L.P., USA (ERSTWHILE WORLDSPAN L.P. USA) vs. COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3, NEW DELHI

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ITA/117/2017HC DelhiDLHC01034213201701 March 2017Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court observed that the question of law presented by the assessee in the current appeals was identical to the question of law that had already been decided by the same Court in the case of Director of Income Tax v. Galileo International Inc. (2009) and in the assessee's own appeals for prior assessment years (Travelport L.P. USA v. CIT & connected matters, decided on 09.11.2016). Based on this finding of identity of the legal issue, the Court held that the present appeals were to be disposed of in line with the previous decisions. Consequently, the appeals were dismissed. The ratio decidendi is that if a legal issue has been conclusively decided by a High Court in a prior judgment, subsequent appeals raising the identical issue will be dismissed following the precedent.

What were the facts?

The appellant, Travelport L.P., USA (erstwhile Worldspan L.P. USA), filed two appeals (ITA 116/2017 and ITA 117/2017) before the Delhi High Court against an order passed by the Commissioner of Income Tax (International Taxation)-3, New Delhi. The appeals concerned assessment years that are not explicitly stated in the judgment. The procedural history indicates that these appeals were filed by the assessee against the revenue's action. The judgment does not specify the amount in dispute.

What were the issues?

1. Whether the question of law urged by the assessee in these appeals is identical to the one decided by this Court in Director of Income Tax v. Galileo International Inc. (2009) and in the assessee's own case for previous years (Travelport L.P. USA v. CIT & connected matters, decided on 09.11.2016)? (Question of law) Assessee's Contention: The assessee argued that the question of law in the present appeals is identical to those decided in previous pronouncements by the High Court. The assessee relied on the High Court's decisions in Director of Income Tax v. Galileo International Inc. and its own prior appeals. Revenue's Contention: The judgment does not record any specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

$~4 & 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 116/2017, C.M. APPL.4658/2017 + ITA 117/2017, C.M. APPL.4659/2017

TRAVELPORT L.P., USA (ERSTWHILE WORLDSPAN L.P. USA) ..... Appellant

versus COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3, NEW DELHI

..... Respondent Through : Sh. Prakash Kumar, Advocate, for appellant, in Item Nos. 4 and 5. Dileep Shivpuri, Sr. Standing Counsel with Sh. Sanjay Kumar and Sh. Vikrant. A. Maheshwari, for respondent, in Item NOs. 4 and 5

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE NAJMI WAZIRI

O R D E R %

01.03.2017

We notice at the outset that the question of law urged by the assessee in this appeal is identical to the one decided by this Court in Director of Income Tax v. Galileo International Inc. 2009 (2) TMI 497 (Del) as well as the assessee’s case for previous years [Travelport L.P. USA v. CIT & connected matters, ITA Nos. 298-299/2016 & 302/2016, decided on 09.11.2016]. The appeals are accordingly dismissed.

S. RAVINDRA BHAT, J

NAJMI WAZIRI, J MARCH 01, 2017/ajk

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