Many years ago I was told that for RH and Yom Kippur there is a kabala to sit at the back of shul. Is there a basis for this?

ב"ה Shalom I have not heard of this custom and it has to be understood correctly in light of the fact that is a Halacha which applies the entire year which teaches us to daven as close as possible to the wall in front of us during Shmoneh esrey. (See שולחן ערוך או"ח סי' צ :כא) All the best