fix: list index out of range error (#21467)

* fix: list index out of range error

* fix: condititon
diff --git a/erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py b/erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py
index 260f35f..1c45810 100644
--- a/erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py
+++ b/erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py
@@ -35,6 +35,12 @@
 		})
 		return columns, data
 
+	# to avoid error eg: gross_income[0] : list index out of range
+	if not gross_income:
+		gross_income = [{}]
+	if not gross_expense:
+		gross_expense = [{}]
+
 	data.append({
 		"account_name": "'" + _("Included in Gross Profit") + "'",
 		"account": "'" + _("Included in Gross Profit") + "'"