The problem was solved.
The reason was the response from MQ used to trigger 2 instances of CICS program.
1. CICS program continuously pools for response (this is handled by program)
2. The MQ response message also triggers the CICS program (this is not handled and thus ABM3 abend occurred)
Once the trigger from the MQ response message was turned off, the problem was solved.
Hope this helps...
Thanks & Regards,