fix: minor linting issues (backport #27314)

[mergify]

• wrong arguments for delete_accounting_dimension
• incorrect frappe.throw statement
• unpacking None

  ---

  This is an automatic backport of pull request fix: minor linting issues #27314 done by Mergify.

[mergify]

Cherry-pick of eec4051 has failed:

On branch mergify/bp/version-13-hotfix/pr-27314
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Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/accounting_dimension/accounting_dimension.py
	both modified:   erpnext/accounts/doctype/payment_entry/payment_entry.py
	both modified:   erpnext/payroll/doctype/gratuity_rule/gratuity_rule.py

no changes added to commit (use "git add" and/or "git commit -a")

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