here is one way ...though I would normally use a calendar table and also expect to have a user table (rather than build the cte's below)....maybe give you some ideas

;

WITH cte_user

AS (

SELECT DISTINCT UserID

FROM Yourtable

)

, cte_date

AS (

SELECT DISTINCT Puchdate

FROM Yourtable

)

, cte_all

AS (

SELECT cte_user.UserID

, cte_date.Puchdate

FROM cte_date

CROSS JOIN cte_user

)

SELECT ca.UserID

, ca.Puchdate

, ISNULL(y.Intime + ' ' + y.Outtime + ' Present', 'Absent') AS [status]

FROM cte_all AS ca

LEFT JOIN <YOUR TABLE> AS y

ON ca.UserID = y.UserID AND ca.Puchdate = y.Puchdate

ORDER BY ca.Puchdate

, ca.UserID