@Humashankar VJ These are great questions that cannot be simply answered here in Community due to the complexity of the ask and having to know how your organization works today or plans to work in the future.
Ideally your Portfolio structure within your organization should focus on how you deliver customer (internal/external) value, how you fund those initiatives and how you want to track your execution and strategy.
There are also many methods and approaches to how we prioritize epics/initiatives and features/Jira Epics in Jira Align, such as value scoring, WSJF and your value stream intake process.
Finally, capacity planning does require thoughtful understanding, planning and execution of programs (teams of teams) to establish a somewhat consistent velocity for future planning from both a financial and capacity management perspective.
I'd highly recommend that you and your organization look at getting engaged with one of our Agile@Scale Specialized partners or with Atlassian's Advisory Services to assist you through a Portfolio Fundamentals or Portfolio Expansion services offering.
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