18. Conclusions of Hon'ble Supreme Court in M.M.
Thomas (Supra) is very clear that acquired experience in
the previous unit cannot be ignored. We find parity in the
words "in the respective regions" in the above cited case
and "particular field office" in the present case.
19. Resultantly, in view of the law settled by CAT Allahabad Bench in the
matter of Pradeep Agrawal (supra) and also the law settled by
Hon'ble Apex Court, the Annexures A-1, A-2 and A-3 are quashed
and set aside. Respondents are directed to restore the result of the
examination of the paper PC-3, PC-8, PC-22, PC-2 and PC-16 passed
by the applicant in March 2017, September 2017 and March 2018
itself and the applicant shall be allowed to appear in PC-14 which is
only paper in the Audit Service which is left to be cleared by the
applicant out of total 9 papers. If the applicant clears PC-14, the
respondents are directed to consider the applicant being eligible, as
per Rules, to be considered for promotion to the post of AAO and all
the consequential benefits shall follow.