Hi Ram,

You can try the following steps :

Step 1 : Download the template from here (https://drive.google.com/file/d/0B5FQvDdE4z0PdFllT1g0aGNBN1k/view). Save the file in your desktop. Upload the file into Static Resources with the name "TestUploadTemplate".

Step 2 : Create an Apex Class named "FileUploader". Paste the code below and save it.
 

public class FileUploader 
{
    public string nameFile{get;set;}
    public Blob contentFile{get;set;}
    String[] filelines = new String[]{};
    List<Account> accstoupload;
    
    /***This function reads the CSV file and inserts records into the Account object. ***/
    public Pagereference ReadFile()
    {
        try{
                //Convert the uploaded file which is in BLOB format into a string
                nameFile =blobToString( contentFile,'ISO-8859-1');
                
                //Now sepatate every row of the excel file
                filelines = nameFile.split('\n');
                
                //Iterate through every line and create a Account record for each row
                accstoupload = new List<Account>();
                for (Integer i=1;i<filelines.size();i++)
                {
                    String[] inputvalues = new String[]{};
                    inputvalues = filelines[i].split(',');
                    
                    Account a = new Account();
                    a.Name = inputvalues[0];
                    a.ShippingStreet = inputvalues[1];       
                    a.ShippingCity = inputvalues[2];
                    a.ShippingState = inputvalues[3];
                    a.ShippingPostalCode = inputvalues[4];
                    a.ShippingCountry = inputvalues[5];
        
                    accstoupload.add(a);
                }
         }
         catch(Exception e){
                 ApexPages.Message errormsg = new ApexPages.Message(ApexPages.severity.ERROR,'An error has occured reading the CSV file'+e.getMessage());
                ApexPages.addMessage(errormsg);
         }       
        //Finally, insert the collected records
        try{
            insert accstoupload;
        }
        catch (Exception e)
        {
            ApexPages.Message errormsg = new ApexPages.Message(ApexPages.severity.ERROR,'An error has occured inserting the records'+e.getMessage());
            ApexPages.addMessage(errormsg);
        }    
        return null;
    }
   
   /**** This function sends back to the visualforce page the list of account records that were inserted ****/ 
    public List<Account> getuploadedAccounts()
    {
        if (accstoupload!= NULL)
            if (accstoupload.size() > 0)
                return accstoupload;
            else
                return null;                    
        else
            return null;
    }  
        /**
         This function convers the input CSV file in BLOB format into a string
        @param input    Blob data representing correct string in @inCharset encoding
        @param inCharset    encoding of the Blob data (for example 'ISO 8859-1')
     */
    public static String blobToString(Blob input, String inCharset){
        String hex = EncodingUtil.convertToHex(input);
        System.assertEquals(0, hex.length() & 1);
        final Integer bytesCount = hex.length() >> 1;
        String[] bytes = new String[bytesCount];
        for(Integer i = 0; i < bytesCount; ++i)
            bytes[i] =  hex.mid(i << 1, 2);
        return EncodingUtil.urlDecode('%' + String.join(bytes, '%'), inCharset);
    }         
}

Step 3 : Create a Visualforce Page named "UploadAccounts". Paste the code below and save it.
 

<apex:page sidebar="false" controller="FileUploader" showHeader="false">
   <apex:form >
      <apex:sectionHeader title="Upload data from CSV file"/>
      <apex:pagemessages />
      <apex:pageBlock >
             <!--  Component to allow user to upload file from local machine -->
             <center>
              <apex:inputFile value="{!contentFile}" filename="{!nameFile}" /> <apex:commandButton action="{!ReadFile}" value="Upload File" id="theButton" style="width:70px;"/>
              <br/> <br/> <font color="red"> <b>Note: Please use the standard template to upload Accounts. <a href="https://drive.google.com/file/d/0B5FQvDdE4z0PdFllT1g0aGNBN1k/view?usp=sharing" target="_blank"> Click here </a> to download the template. </b> </font>
             </center>  
      
      <!-- After the user clicks the 'Upload File' button, this section displays the inserted data -->
      
      <apex:pageblocktable value="{!uploadedAccounts}" var="acc" rendered="{!NOT(ISNULL(uploadedAccounts))}">
          <apex:column headerValue="Account Name">
              <apex:outputField value="{!acc.Name}"/>
          </apex:column>
          <apex:column headerValue="Shipping Street">
              <apex:outputField value="{!acc.ShippingStreet}"/>
          </apex:column>
          <apex:column headerValue="Shipping City">
              <apex:outputField value="{!acc.ShippingCity}"/>
          </apex:column>
          <apex:column headerValue="Shipping State">
              <apex:outputField value="{!acc.ShippingState}"/>
          </apex:column>
          <apex:column headerValue="Shipping Postal Code">
              <apex:outputField value="{!acc.ShippingPostalCode}"/>
          </apex:column>
          <apex:column headerValue="Shipping Country">
              <apex:outputField value="{!acc.ShippingCountry}"/>
          </apex:column>
      </apex:pageblocktable> 
      
      </apex:pageBlock>       
   </apex:form>   
</apex:page>

Step 4 : Download the CSV file from here (https://drive.google.com/file/d/0B5FQvDdE4z0PeWdCNTlBV25UYTQ/view) for test method coverage. Upload the file with the name 'testMethodCSVUpload'.

Step 5 : Create an Apex Class as shown below for test coverage if you want to check the code coverage.
 

@IsTest(SeeAllData=true)
private class FileUploader_TestMethod
{

     static testmethod void testfileupload(){
         StaticResource testdoc = [Select Id,Body from StaticResource where name ='testMethodCSVUpload'];
         FileUploader  testUpload = new FileUploader();
         testUpload.contentFile= testdoc.Body;
         testUpload.ReadFile();
         testUpload.getuploadedAccounts();
     }
}

Thank You,
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Please mark this as solution if your problem is solved.