\documentclass[a4paper,12pt]{report}
\usepackage{amsthm,amssymb,amsmath}
\usepackage{multirow}
\usepackage{xepersian}

\begin{document}

\begin{table}[btp!]
\begin{tabular}{|c|c|c|}
Error & Time & controller
\multirow{2}{c}{SMC} & 0 & 0.1 \\
  & 5 & 0.2 \\
\multirow{2}{c}{BSC} & 0 & 0.3 \\
  & 5 & 0.4 \\ 
\end{tabular}
\end{table}

\end{document}