Use tolower()
Instead of:
if (avar=="a" || avar=="A") { ... }
Use:
if (tolower(avar)=="a") { ... }
Or at the beginning of your code, add a line like:
{ for (i=0;i<=NF;i++) $i=tolower($i) } { $0=tolower($0); } # modern awks will rebuild $1..$NF also
Use IGNORECASE=1;