Himansu,

See comments inline.

1. go to the last cell in the worksheet
Define the "last cell in the worksheet"

2. select that cell
3. delete everything in the cell
This is fine

4. then select that cell and everything else if A9 is blank
Define "everything else"

5. delete the selection
6. SUBTOTAL the last row
Why do you want a subtotal on only one row?

Cheers,
Jason Lepack