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https://mega.nz/#!ddxACSoK!fVdumMALh_Mq-zWNwBArQ5xdTWsa2Wg8OEPrq8YL8m0

I can't understand why $Z_{th}$ doesn't include $3\ \Omega$ resistance.

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The $\frac{4}{s}$ is a current source so it's open when you calculate the Thévenin equivalent, so no current flows thorough the 3 Ohm resistor however $\frac{12}{s}$ is a voltage source so it's a short circuit while you calculate the equivalent impedance.

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