Hello Divya,

In OpenERP, there are certain places, in which you can create new record directly from incoming email, like Application, Lead, Helpdesk, etc. If you select any of those, then system will create record based on general details of eamil. And if you do not select any action, then OpenERP will check, if that email address is set to any user's email address, then it will move to that user's message box. And if there is no such record exists, then OpenERP will skip that incoming email.

Regards