Hi [Siva]
Try any of the following formulas in cell B2 and drag/copy it down
=IFERROR(AVERAGE(OFFSET($A$1,3*(ROW(A1)-1)+1,0,3,1)),"")
Or better
=IFERROR(AVERAGE(OFFSET($A$1,3*ROW(A1)-2,0,3,1)),"")
I hope this helps you and gives a solution to your problem
Do let me know if you need more help
Regards
Jeovany