ITR U Updated return

No, not eligible..                 

Only those who have already filed their ITR can file ITR U if there is any mistake or error which do not decrease tax liability or increase refund.

*Eligibility for Filing Form ITR-U:*
Persons eligible to update returns for FY 2019-20 and subsequent assessment years as per newly inserted section 139 8(A) of the act, are:
any person, who has furnished his original return of income,
or furnished belated return,
or furnished revised return
can now furnish an updated return in case of any omission or wrong statement in his earlier return of income by such person.

*In case a person has not furnished his return of income even then such person can furnish an updated return via Form ITR-U*. A assessee would be able to file only one updated return for each assessment year.

Itr U conditions are seperate .it satisfies conditions of Sec 1398A