Applicability of section 115bbe

I think 'no'. Even PCIT cannot exercise revisionery powers u/s 263 since the issue is disputed in appeal. However, AO may bring to the notice of the CIT(A) the matter of applicability of section 115BBE in respect addition made u/s 68 & 69 for consideration since the powers of CIT(A) are co-terminus with that of AO.