Assessment was completed assessment to best of his judgment by adding certain amount to assessee’s income. CIT(A)  decided the matter ex-parte. Assessee raised an additional ground before Tribunal questioning jurisdiction of TRO in completing assessment.  Tribunal remanded matter back to CIT(A) for fresh consideration. Assessee moved  application under S. 254(2) contending that Tribunal erred in remanding matter to file of Commissioner (Appeals). Dismissing the petition the Tribunal held that Failure to consider an argument advanced by either party to arrive conclusion is not an error apparent on record though it may be error of judgement. (AY. 2012 -13)