Which one performs both respiration and photosynthesis?

Green cells perform both photosynthesis and respiration. Only green plants and cyanobacteria can prepare their own food by the process of photosynthesis. In green plants too, not all cells, tissues and organs photosynthesize; only cells containing chloroplasts, that are most often located in the superficial layers, carry out photosynthesis. Hence, even in green plants, all other organs, tissues and cells that are non-green need food for oxidation.

Leaf parenchyma cells known as the mesophyll cells, perform both photosynthesis and respiration.