NO

Problem:
 and(tt()) -> X
 __(__(X,Y),Z) -> __(X,__(Y,Z))
 __(X,nil()) -> X
 __(nil(),X) -> X
 isNePal(__(I,__(P,I))) -> tt()

Proof:
 Fresh Variable Processor: loop length: 1
                           terms:
                            and(tt())
                           context: []
                           substitution:
                            X -> and(tt())
  Qed