Example 1
I leave it to you to fill in the correct data where I put the Xs. You should also consider to use less arraystrech, remove vertical lines and use booktabs, see my second example:
\documentclass{article}
\usepackage{caption}
\usepackage{adjustbox}
\usepackage{setspace}
\usepackage[margin=1in]{geometry}
\usepackage{multirow,tabularx}
\renewcommand{\tabularxcolumn}[1]{m{#1}}
\newcolumntype{Y}{>{\centering\arraybackslash}X}
\renewcommand{\arraystretch}{2}
\begin{document}\pagestyle{empty}
\begin{table}
\centering
\begin{tabular}{|l|l|l|}
\hline
\textbf{Dataset} &\textbf{ Method }&\textbf{Best Hyperparameters} \\\hline
\multirow{2}{*}{100K} & BSVD Bias & $k=50$, $\gamma =0.01$, $\lambda=0.1$ \\\cline{2-3}
& Proposed Method & X \\\hline
\multirow{2}{*}{1M} & BSVD Bias & $k=50$, $\gamma =0.01$, $\lambda=0.1$ \\\cline{2-3}
& Proposed Method & X \\\hline
\end{tabular}
\caption{Foo}
\centering
\begin{tabular}{|l|l|l|}
\hline
\textbf{Dataset} &\textbf{Method} & \textbf{Aerage RMSE} \\\hline
\multirow{2}{*}{100K} & BSVD Bias & $0.9175$ \\\cline{2-3}
& Proposed Method & X \\\hline
\multirow{2}{*}{1M} & BSVD Bias & $0.8620$ \\\cline{2-3}
& Proposed Method & X \\\hline
\end{tabular}
\caption{Bar}
\end{table}
\end{document}

Example 2
\documentclass{article}
\usepackage{caption}
\usepackage{adjustbox}
\usepackage{setspace}
\usepackage[margin=1in]{geometry}
\usepackage{multirow,tabularx, booktabs}
\renewcommand{\tabularxcolumn}[1]{m{#1}}
\newcolumntype{Y}{>{\centering\arraybackslash}X}
\renewcommand{\arraystretch}{1.2}
\begin{document}\pagestyle{empty}
\begin{table}
\centering
\begin{tabular}{@{}lll@{}}
\toprule
\textbf{Dataset} &\textbf{Method }&\textbf{Best Hyperparameters } \\ \midrule
\multirow{2}{*}{100K} & BSVD Bias & $k=50$, $\gamma =0.01$, $\lambda=0.1$ \\\cmidrule{2-3}
& Proposed Method & X\\\midrule
\multirow{2}{*}{1M} & BSVD Bias & $k=50$, $\gamma =0.01$, $\lambda=0.1$\\\cmidrule{2-3}
& Proposed Method & X\\
\bottomrule
\end{tabular}
\caption{Foo}
\medskip
\centering
\begin{tabular}{@{}lll@{}}
\toprule
\textbf{Dataset} &\textbf{Method }&\textbf{Aerage RMSE} \\ \midrule
\multirow{2}{*}{100K} & BSVD Bias & $0.9175$ \\\cmidrule{2-3}
& Proposed Method & X \\\midrule
\multirow{2}{*}{1M} & BSVD Bias & $0.8620$ \\\cmidrule{2-3}
& Proposed Method & X\\
\bottomrule
\end{tabular}
\caption{Bar}
\end{table}
\end{document}
