HI Nagendra,
Thanks for you response but there is a entry in OB53 and all the special periods are open this issue was raised after upgrade from 4.6c to ECC6 EHP 6.
We have find the source that a entry against P&L indicator against GL was not getting update in the BSEG. Thats why this issue was raised as system was picking a BLANK entry for P&L GL and there was no Blank entry in OB53.
We have Implemented a SAP Note and P&L indicator against GL line item was updated.
Now the issue is that why system didn't update the P&L indicate in the table BSEG.