There is no official way of counting attempts.
Please dont speculate with your own views.
When the attempt becomes due, it is an "ATTEMPT" .Whether you appear for one grp, both grps or donot appear at all. The companies reqcruiting are clever enough to know this fact.Suppose your attempt is due in November 14, and you appear one year later due to lack of prepration, in November 2015..will this be one attempt ? No, not at all. Your attempt was November 2014 and you were supposed to attempt and clear in this attempt the CA Final Examination(both).
If you appear individually in two attempts and pass them, there will be two attempts.You were supposed to attempt and clear CA final when the attempt was due.