This is because of the row level security. That mean access to data is restricted according to groups where the user belongs to.
You can solve this by adding groups to the relevant users.
Data security/access restrictions are defined at remedy server level and same is followed by smart reports.
The reporting users can view only the data they have access to in BMC Remedy AR System.
Thx for the hint to the solution.
I can solve it with hierarchical groups: using a parent group for permission inheritance
Thank you and regards to Marek and Ganesh