Abstract: The present invention discloses a device and method for processing video data using HEVC universal decoder. The HEVC universal decoder is designed to address the parallel execution issues and bandwidth issues when there is a decoded data transfer among the processors. The decoder is designed to achieve better core utilization with reduced memory bandwidth. The decoder is designed to work in two partitions to obtain the decoded YUV pictures output from a bit-stream. The invention provides for reduction in the number of processors used in the first partition of the HEVC universal decoder without affecting the decoding rate of the bit-streams. In second partition, decoding of one data-frame is carried out simultaneously by four processors. Both the partitions complete their respective decoding processes in equal amount of time.