Hi @ Ramesh Raja,
In addition to the Send As permission, I recommend that you check that User A's calendar delegation is granted to User B.
You can do it by following these steps:
- In Outlook on the web, select the Calendar icon at the right of the page.
- In the navigation pane, right-click the calendar you want to share, and then select sharing and Permissions.
- In this window, you’ll see a list of people who have access to your calendar. If someone is a delegate, they’ll have the Can edit or Can edit and delete permission level.
You can also check the permissions that user B has in User A's calendar folder by referring to the following command in Exchange Online PowerShell:
Get-MailboxFolderPermission -Identity UserA@contoso.com:\Calendar -User UserB@contoso.com
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