Hi Rajesh,
Thanks for your response, finally we got a solution for this error is due to user parameter settings under T-Code SU3, " GLDGRP_FLEX " which is related to new GL concept, here the user had this parameter as non leading ledgers FY variant was different with leading ledger FY varient.
I asked client to delete that and upload a file and problem solved.
Regards,
Sudesh