The Fractional Frequency Reuse (FFR) is a resource allocation technique that can effectively mitigate Inter-Cell Interference (ICI) in LTE based HetNets and it is a promising solution. Various FFR schemes have been suggested to address the challenge of interference in femtocell systems. In this paper, the authors study the scopes of interference mitigation and capacity improvement. They propose a resource allocation scheme that gradually varies frequency resource share with distance from the eNodeB for both macrocells and femtocells in order to attain better utilization of the resources. This is performed effectively using three layers in the cell.