Hi Madhu and Prasant ,
Thank you on your feedback , i going to propose to have a Shared User ID and Group e-mail for the 1st approver while the 2nd approve would be in individual users whom can act as backup . In this way the e-mail notification would be send to a group mailbox for the each business ICF Approves and they can login to their shared account to approve the request which send to their mailbox .
Is is something workable solution .
Regards
Amir .