Hi @ShivamSh1,
I think the below code will work. I haven't tested it. But you can try it on your local.
<div data-sly-repeat.item="${items}">
<sly data-sly-list.value="${variableObject.iconImage}">
<sly data-sly-test.isMatch="${itemList.count == valueList.count}">
<span class="cmp-accordion__icon nn-accordnion__icon__chevron">
<img src="${value.setImageIcon}" width="44" height="44" alt="${value.altText}">
</span>
</sly>
</sly>
</div>
It is basically comparing the count of both list's count when both are equal then your span will be displayed.