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<P class="ps10"><FONT class="fs87"> </FONT><FONT class="fs85"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps6"><FONT class="fs81"> &nbsp;&nbsp;</FONT></P>
<P class="ps6"><FONT class="fs55">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps6"><FONT class="fs60">ÓÕÂÀËÀ</FONT></P>
<P class="ps6">22 áåðåçíÿ 2013 ðîêó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ &nbsp;&nbsp;3/5025/69/12</P>
<P class="ps1">Ñóääÿ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó &nbsp;Òèìîøåíêî Î.Ì., ðîçãëÿíóâøè çàÿâó &nbsp;Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó Õìåëüíèöüêî¿ îáëàñò³ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó &nbsp;ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 13.02.13 ð. ó ñïðàâ³ ¹ 3/5025/69/12 </P>
<P class="ps2">çà çàÿâîþ Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÓêðÅËÊÎÌ" ì. Õìåëüíèöüêèé &nbsp;</P>
<P class="ps2">äî Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Óêðåíåðãîïðèëàä" ì. Õìåëüíèöüêèé </P>
<P class="ps2">ïðî âèçíàííÿ áàíêðóòîì</P>
<P class="ps0"><FONT class="fs59">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5">Íå ïîãîäæóþ÷èñü ç óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 13.02.2013 ð. ó ñïðàâ³ ¹ 3/5025/69/12, êðåäèòîð - Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó ì. Õìåëüíèöüêîìó îñêàðæèëà ¿¿ â àïåëÿö³éíîìó ïîðÿäêó. Ñêàðãà ïîäàíà äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó 07.03.2013 ð. (çã³äíî â³äì³òêè ñóäó).</P>
<P class="ps5">Îñê³ëüêè Ñêàðæíèêîì áóëî ïðîïóùåíî ñòðîê ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè, â³í çâåðíóâñÿ ç çàÿâîþ ïðî â³äíîâëåííÿ òàêîãî.</P>
<P class="ps5">Ó â³äïîâ³äíîñò³ äî ñò. 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì ï'ÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì. Ó ðàç³ ÿêùî â ñóäîâîìó çàñ³äàíí³ áóëî îãîëîøåíî ëèøå âñòóïíó òà ðåçîëþòèâíó ÷àñòèíó ð³øåííÿ, çàçíà÷åíèé ñòðîê îá÷èñëþºòüñÿ ç äíÿ ï³äïèñàííÿ ð³øåííÿ, îôîðìëåíîãî â³äïîâ³äíî äî ñòàòò³ 84 öüîãî Êîäåêñó. Àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ïîñòàíîâëÿº óõâàëó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ó âèïàäêàõ, ÿêùî âîíà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, óñòàíîâëåíèõ ö³ºþ ñòàòòåþ, ³ ñóä çà çàÿâîþ îñîáè, ÿêà ¿¿ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ ïîíîâëåííÿ ñòðîêó, òà íåçàëåæíî â³ä ïîâàæíîñò³ ïðè÷èíè ïðîïóñêó öüîãî ñòðîêó - ó ðàç³, ÿêùî àïåëÿö³éíà ñêàðãà ïîäàíà ïðîêóðîðîì, îðãàíîì äåðæàâíî¿ âëàäè, îðãàíîì ì³ñöåâîãî ñàìîâðÿäóâàííÿ ï³ñëÿ ñïëèâó îäíîãî ðîêó ç äíÿ îãîëîøåííÿ îñêàðæóâàíîãî ñóäîâîãî ð³øåííÿ. Ðîçãëÿä çàÿâè îñîáè ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè çä³éñíþºòüñÿ îäíèì ³ç ñóää³â êîëåã³¿ ñóää³â àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, ñêëàä ÿêî¿ âèçíà÷åíèé ïðè ðåºñòðàö³¿ ñïðàâè â³äïîâ³äíî äî ïîëîæåíü ÷àñòèíè ÷åòâåðòî¿ ñòàòò³ 91 öüîãî Êîäåêñó.</P>
<P class="ps5">Àïåëÿíò â çàÿâ³ ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè âêàçóº, ùî óõâàëîþ Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó â³ä 27.02.2013 ðîêó áóëî ïîâåðíóòî ïîïåðåäíþ àïåëÿö³éíó ñêàðãó ÄÏ² â ì. Õìåëüíèöüêîìó â³ä 18.02.2013 ð. áåç ðîçãëÿäó íà ï³äñòàâ³ ï. 2 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè. Ï³ñëÿ íåâ³äêëàäåíîãî óñóíåííÿ îáñòàâèí, ÿê³ çóìîâèëè ïîâåðíåííÿ ñêàðãè áåç ðîçãëÿäó, àïåëÿíòîì ïîâòîðíî ïîäàíî àïåëÿö³éíó ñêàðãó. Â³äòàê, ïðîñèòü â³äíîâèòè ñòðîê íà àïåëÿö³éíå îñêàðæåííÿ óõâàëè, ÿê òàêèé, ùî ïðîïóùåíèé ç ïîâàæíèõ ïðè÷èí.</P>
<P class="ps5">Ñóääÿ-äîïîâ³äà÷, ïåðåâ³ðèâøè äîâîäè ñêàðæíèêà ùîäî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä 13.02.2013 ð. ó ñïðàâ³ ¹ 3/5025/69/12 ââàæàº, ùî çàÿâó ñë³ä çàäîâîëèòè.</P>
<P class="ps5">Êåðóþ÷èñü ñò. ñò. 53, 86,93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè , ñóä, -</P>
<P class="ps7"><FONT class="fs58">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps5">1. Â³äíîâèòè ñòðîê íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè Äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ó ì. Õìåëüíèöüêîìó íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õìåëüíèöüêî¿ îáëàñò³ â³ä "13" ëþòîãî 2013 ð. ó ñïðàâ³ ¹ 3/5025/69/12.</P>
<P class="ps9">2. Óõâàëà îñêàðæåííþ íå ï³äëÿãàº.</P>
<P class="ps9">Ñ<FONT class="fs57">óääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Òèìîøåíêî Î.Ì.</FONT></P>
<P><FONT class="fs79"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
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