How to delete a cell in powerpoint?

I meant how to delete a cell in table created in powerpoint?

You can't exactly delete a cell. You could merge a cell with another, and that may do what you want.

Ok.  If cell cannot be deleted, then how do I create table with top two rows so they don't cross left most column.

here is an example from your question (https://www.experts-exchange.com/questions/29227521/How-to-create-advance-tables-in-power-point.html)

Presentation bis.pptx