Hi  mahesh213,
Check the Value column with IS NOT NULL.
Refer below query.
SQL
DECLARE @Test AS TABLE(Id INT,[Name] VARCHAR(10),[Value] INT,Flag CHAR(1))
INSERT INTO @Test VALUES(1,'a',19,'Y')
INSERT INTO @Test VALUES(2,'b',30,'N')
INSERT INTO @Test VALUES(3,'c',50,'Y')
INSERT INTO @Test VALUES(4,'d',NULL,'Y')
INSERT INTO @Test VALUES(5,'e',NULL,'N')
SELECT ROW_NUMBER() OVER(ORDER BY (SELECT 0)) Id, 
	COUNT(*) 'Count',Flag 
FROM @Test
WHERE [Value] IS NOT NULL
GROUP BY Flag
ORDER BY Flag DESC
Output
| Id | Count | Flag | 
| 1 | 2 | Y | 
| 2 | 1 | N |