The assessee filed his declaration as required under section 3 of the 2020 Act before the designated authority before the last date, i. e., June 5, 2020 and on receiving the declaration of the assessee, the designated authority had also issued a certificate as required under section 5 of the 2020 Act, on November 9, 2020 after adjusting the tax paid by the assessee and also informed him that the tax payable by him was about Rs. 18,67,137 before December 31, 2020. It was also mentioned in the certificate that after December 31, 2020 the assessee would be liable to pay the arrears of tax of Rs. 20,84,351. The last date for depositing the arrears of tax was extended from time to time and lastly by notification dated June 25, 2021 ([2021] 435 ITR (St.) 25) till October 31, 2021. But the last date, i. e., October 31, 2021, was a Sunday ; therefore, the assessee dropped the cheque for Rs. 8,67,137 in the drop box of the bank, after adjusting Rs. 10 lakhs already deposited by him on February 4, 2019. The cheque was cleared on November 3, 2021 and duly deposited in the account of the Income-tax Department. The delay of three days occurred because on November 1, 2021, the assessee met with an accident and suffered a knee injury, and, therefore, he could not approach the bank to clear the cheque or credit the amount on November 1, 2021. Owing to this delay of three days, the Income-tax Department did not accept the amount deposited by the assessee under the “Vivad se Vishwas” Scheme. Thereafter, the assessee’s application for condonation of delay of three days was also rejected by the Chairman of the Central Board of Direct Tax by order dated August 25, 2022. On a writ petition , allowing the petition the Court held that   the fact of dropping of cheque in the drop box as well as the accident of the assessee was not disputed by the respondent in the counter affidavit. The delay of three days in depositing the arrears of tax is   condoned.  Direct Tax Vivad se Vishwas Scheme, 2020 in pursuance of the Direct Tax Vivad se Vishwas Act, 2020 ([2020] 422 ITR (St.) 121).  (AY.2010-11)