Arrear received for the Year. But ITR not filed for that year. Effect in Form 10E

For  F.Y 2017-18 and 2018-19 Income tax return not filed by the Assessee. In F.Y. 2020-21 the Assessee received Arrear for the period of 2017-18, 2018-19 and 2019-20.  Whether F.Y. 2017-08 and FY 2018-19 Arrear may Considered for filing Form 10E or Not.