In an earlier paper, we had performed numerical comparisons for different time stepping schemes for the incompressible Navier-Stokes equations. In this paper, we present the numerical analysis in the context of the Navier-Stokes equations for a new time-stepping theta-scheme which has been recently proposed by Glowinski. Like the well-known classical Fractional-Step-theta-scheme which had been introduced by Glowinski, too, and which is still one of the most popular time stepping schemes, with or without operator splitting techniques, this new scheme consists of 3 substeps with non-equidistant substepping to build one macro time step. However, in contrast to the Fractional-Step-theta-scheme, the second substep can be formulated as an extrapolation step for previously computed data only, and the two remaining substeps look like a Backward Euler step so