Hi Mahesh1986,
As per your query i have create the sample. If you have any doubt please revert me back. Below is the given sample.
SQL 
CREATE PROCEDURE Employee_GetDetailsBasedonGender
		@Gender VARCHAR(10) = NULL
AS
BEGIN
	DECLARE @Employee TABLE
	(
		Eid INT
		,Name VARCHAR(200)
		,Gender CHAR(10)
	)
	INSERT INTO @Employee VALUES(1,'Alpesh','Male')
	INSERT INTO @Employee VALUES(2,'Devang','Male')
	INSERT INTO @Employee VALUES(3,'Pankaj','Male')
	INSERT INTO @Employee VALUES(4,'Saheen','Female')
	INSERT INTO @Employee VALUES(6,'Ajay','Male')
	INSERT INTO @Employee VALUES(7,'Sakshi','Female')
	INSERT INTO @Employee VALUES(8,'Ajay','Male')
	INSERT INTO @Employee VALUES(9,'ifra','female')
	SELECT * 
	FROM  @Employee
	WHERE Gender = @Gender
	OR @Gender IS NULL
END
Output
EXEC Employee_GetDetailsBasedonGender NULL
| Eid | Name | Gender | 
| 1 | Alpesh | Male | 
| 2 | Devang | Male | 
| 3 | Pankaj | Male | 
| 4 | Saheen | Female | 
| 6 | Ajay | Male | 
| 7 | Sakshi | Female | 
| 8 | Ajay | Male | 
| 9 | ifra | female | 
EXEC Employee_GetDetailsBasedonGender 'Male'
| Eid | Name | Gender | 
| 1 | Alpesh | Male | 
| 2 | Devang | Male | 
| 3 | Pankaj | Male | 
| 6 | Ajay | Male | 
| 8 | Ajay | Male | 
EXEC Employee_GetDetailsBasedonGender 'Female'
| Eid | Name | Gender | 
| 4 | Saheen | Female | 
| 7 | Sakshi | Female | 
| 9 | ifra | female |