Tourism is a dynamic industry that has helped several nations' economies in recent years. All factors of tourism business is depended heavily on the hotel sector. E-tourism assists user in making trip arrangements inline and provide accurate recommendations based on prior feedback from hotel stays. For this the component for E-tourism is that the tourism platforms that are online must work with hotel management. Because of covid-19 there is a sharp decrease in roaming ratio of the user for past few months. According to business talks this pandemic has affected all the factors of the travel industries, most importantly on hotel occupancy. In these troublesome situations, in order to maintain the company position and to attract users, travel and hotel platform management take users past preferences as considerations as this considerations have greater impact on comfortable stay. At present, the market trends explains that customer reviews is the prime factor for choosing a hotel. This article used to identify and recommend the proportions that helps more towards higher level of satisfaction to the customers in India top tourism hotels in city listed by survey by using regression techniques based on most recent tourism reviews and item-by-item collaborative filtering. The denouement of this article aims Indian hotel management is focusing more on the facets required to get finer reviews. According to the online travel platforms’ view point,this study advocates the contexts for the trip recommender systems to get information from customers.