Hello Deepan,
Thank you for reaching out.
It's expected that sub-task estimations do not count in JIRA reports. The answer provided by Shaun in this question clearly explains why Jira works this way:
Why not estimate on sub-tasks and roll that up for Velocity and Commitment?
Many teams break down stories in to sub tasks shortly before the sprint begins so they can use the stories for tracking. This raises the possibility of using the sum of the estimates on the sub-tasks as a way to decide which issues to commit to in the sprint (and potentially for velocity).
As described above, tracking is really a separate process from estimation and velocity. The estimates that are applied to the sub tasks are clearly higher accuracy than those that were originally applied to the story. Using them for velocity would cause the velocity to have both high and low accuracy estimates, making it unusable for looking further out in the backlog where stories have only low accuracy estimates. In addition, only items near the top of the top of the backlog are likely to have been broken to tasks, so using task estimates for velocity means that the velocity value could only ever predict the time to complete the backlog up to the last story that has been broken in to tasks.
Using the sub task rollup to decide the sprint commitment would also be dangerous because unlike the velocity value it does not take in to account the overhead of unplanned work or interruptions.
That being said, we really recommend you to configure your estimation using Stories instead of sub-tasks, although you can still use the Sub-tasks to properly split your work in case you want it.
Let me know if you have any questions.
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