<TITLE>923/792/15</TITLE>
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<P class="ps16"><FONT class="fs132"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs136"><IMG src="herb.gif" height=67 width=50></FONT></P>
<P class="ps6"><FONT class="fs80">ÎÄÅÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps6"><FONT class="fs82">_____________________________________________________________________________________________</FONT></P>
<P class="ps6"><FONT class="fs79">Ó Õ Â À Ë À</FONT></P>
<P class="ps6"><FONT class="fs78">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="49 %" class="tds7"><P class="ps14"><FONT class="fs85"> "03" ëèïíÿ 2015 ð.</FONT></P></TD><TD width="51 %" class="tds7"><P class="ps15"><FONT class="fs84"> Ñïðàâà ¹ 923/792/15</FONT></P></TD></TR>
<P class="ps2"><FONT class="fs111">Îäåñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â:</FONT></P>
<P class="ps0"><FONT class="fs110">ãîëîâóþ÷îãî ñóää³:</FONT> Àëåí³íà Î.Þ.</P>
<P class="ps0"><FONT class="fs109">ñóää³â:</FONT> Áîãàòèðÿ Ê.Â., Æåêîâà Â.².</P>
<P><FONT class="fs108">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó </FONT>Íîâîêàõîâñüêî¿ îá'ºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ &nbsp;Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³</P>
<P class="ps13"><FONT class="fs107">íà óõâàëó </FONT>ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ îáëàñò³ â³ä 08.06.2015 ð. </P>
<P><FONT class="fs106">ó ñïðàâ³</FONT> ¹923/792/15</P>
<P><FONT class="fs105">çà çàÿâîþ</FONT> Íîâîêàõîâñüêî¿ îá'ºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ &nbsp;Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³</P>
<P><FONT class="fs104">äî </FONT>Ïðèâàòíîãî ï³äïðèºìñòâà "Ìàõàîí-9"</P>
<P><FONT class="fs103">ïðî </FONT>âèçíàííÿ áàíêðóòîì &nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps6"><FONT class="fs93">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps3">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ îáëàñò³ â³ä 08.06.2015 ð. â³äìîâëåíî &nbsp;Íîâîêàõîâñüê³é &nbsp;îáºäíàí³é &nbsp;&nbsp;äåðæàâí³é &nbsp;ïîäàòêîâ³é ³íñïåêö³¿ ÃÓ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³ &nbsp;ó &nbsp;ïîðóøåíí³ ñïðàâè ïðî áàíêðóòñòâî &nbsp;ïðèâàòíîãî &nbsp;ï³äïðèºìñòâà "Ìàõàîí - 9".</P>
<P class="ps3">18 ÷åðâíÿ 2015 ð. Íîâîêàõîâñüêà îá'ºäíàíà &nbsp;äåðæàâíà ïîäàòêîâà &nbsp;³íñïåêö³ÿ &nbsp;Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³ (â³äì³òêà íà ïîøòîâîìó êîíâåðò³, ÿêèé áóëî íàïðàâëåíî äî ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ îáëàñò³) íàä³ñëàëà àïåëÿö³éíó ñêàðãó íà âèùåâêàçàíó óõâàëó ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ îáëàñò³ â³ä 08.06.2015 ð. ó ñïðàâ³ ¹923/792/15, ÿêà 02.07.2015 ð. íàä³éøëà äî Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó.</P>
<P class="ps3">Îçíàéîìèâøèñü ç ïîäàíèìè ìàòåð³àëàìè, êîëåã³ÿ ñóää³â çàçíà÷àº íàñòóïíå.</P>
<P class="ps3">Â³äïîâ³äíî 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. Àïåëÿö³éíà ñêàðãà, ÿêà ïîäàíà ï³ñëÿ çàê³í÷åííÿ ñòðîê³â, óñòàíîâëåíèõ ö³ºþ ñòàòòåþ, çàëèøàºòüñÿ áåç ðîçãëÿäó, ÿêùî àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä çà çàÿâîþ îñîáè, ÿêà ¿¿ ïîäàëà, íå çíàéäå ï³äñòàâ äëÿ â³äíîâëåííÿ ñòðîêó, ïðî ùî ïîñòàíîâëÿºòüñÿ óõâàëà. 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="ps3">Äîñë³äèâøè àïåëÿö³éíó ñêàðãó Íîâîêàõîâñüêî¿ îá'ºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ &nbsp;Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³ òà äîäàí³ äî íå¿ äîêóìåíòè, êîëåã³ºþ ñóää³â Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó âñòàíîâëåíî, ùî ñêàðãó íà óõâàëó ãîñïîäàðñüêîãî ñóäó ïåðøî¿ ³íñòàíö³¿ íàä³ñëàíî äî ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ &nbsp;îáëàñò³ 18 ÷åðâíÿ 2015 ð., ùî ï³äòâåðäæóºòüñÿ øòàìïîì íà ïîøòîâîìó êîíâåðò³, òîáòî ç ïðîïóñêîì âñòàíîâëåíîãî ñò. 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñòðîêó, ïðîòå êëîïîòàííÿ ïðî ïîíîâëåííÿ ïðîïóùåíîãî ñòðîêó ñêàðæíèêîì íå áóëî çàÿâëåíå<FONT class="fs95">. &nbsp;</FONT></P>
<P class="ps3">Çã³äíî ç ï.4 ÷.1 ñò. 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî ñêàðãó ïîäàíî ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ, áåç êëîïîòàííÿ ïðî â³äíîâëåííÿ öüîãî ñòðîêó.</P>
<P class="ps3">Îñê³ëüêè ïîäàíà Íîâîêàõîâñüêîþ îá'ºäíàíîþ äåðæàâíîþ ïîäàòêîâîþ &nbsp;³íñïåêö³ºþ &nbsp;Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³ àïåëÿö³éíà ñêàðãà íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ îáëàñò³ â³ä 08.06.2015 ð. íå ì³ñòèòü êëîïîòàííÿ ïðî â³äíîâëåííÿ ïðîïóùåíîãî ñòðîêó òà äîêàç³â ïîâàæíîñò³ ïðîïóñêó âñòàíîâëåíîãî çàêîíîäàâñòâîì ñòðîêó, êîëåã³ÿ ñóää³â Îäåñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ïðèõîäèòü äî âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè çà ï.4 ÷.1 ñò. 97 ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</P>
<P class="ps3">Ç óðàõóâàííÿì âèêëàäåíîãî, àïåëÿö³éíà ñêàðãà Íîâîêàõîâñüêî¿ îá'ºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ &nbsp;Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³ íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ ñêàðæíèêó. </P>
<P class="ps8"><FONT class="fs98">Êåðóþ÷èñü ñò.ñò. 86, ï.4</FONT><FONT class="fs90"> </FONT><FONT class="fs97">&nbsp;÷.1 ñò. 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä,</FONT></P>
<P class="ps9"><FONT class="fs92">Ó Õ Â À Ë È Â:</FONT></P>
<P class="ps4">Ïîâåðíóòè àïåëÿö³éíó ñêàðãó Íîâîêàõîâñüêî¿ îá'ºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ &nbsp;Ãîëîâíîãî Óïðàâë³ííÿ ÄÔÑ ó Õåðñîíñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ îáëàñò³ â³ä 08 ÷åðâíÿ 2015 ð. ïî ñïðàâ³ ¹923/792/15 ñêàðæíèêó áåç ðîçãëÿäó.</P>
<P class="ps4">Ñïðàâó ¹923/792/15 ïîâåðíóòè äî ãîñïîäàðñüêîãî ñóäó Õåðñîíñüêî¿ îáëàñò³.</P>
<P class="ps11"><FONT class="fs102">Ãîëîâóþ÷èé ñóääÿ                               &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    Àëåí³í Î.Þ.</FONT></P>
<P class="ps11"><FONT class="fs101">Ñóääÿ &nbsp;          &nbsp;                                                                      Áîãàòèð Ê.Â.                                                   &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps11"><FONT class="fs100">Ñóääÿ                                                                                 Æåêîâ Â.².</FONT><FONT class="fs138">          </FONT><FONT class="fs88"> </FONT></P>
<P><FONT class="fs87">           </FONT></P>