Direct tax dispute resolution scheme

Specific query is as follows :-

I have filled an appeal before CIT(A) which is pending as on 22/03/2016
client has already paid the full TAX and Interest as determined by A.O. (Before 29/2/2016)
Whether my client is eligible to avail the benefit of Dispute Resolution Scheme in order to avoid penalty u/s 271(1)(c) which is likely to be imposed since the quantum appeal is likely to be dismissed by the CIT on merits.

Please spare some time and give me your views on the above issue.

Thank you