If your tile is stuck on the wall really firmly and your walls are nice and level/plumb/square then you can tile right over top..... but this may make your room look smaller so it maybe in your best interest to take the old tile off the walls if it's not too much trouble. If your walls are a mess when the tiles come off just rip off the dry wall/plaster board and replace with a new piece - or if you have brick walls be sure to give the wall a quick skim.
If your walls are drywall just cut the drywall and remove it instead of chipping the tiles off.... easy!