Skipping ipcc

I don't think even marksheet is issued when you have not appeared in exams.Further in your next marksheet nothing about may13 will be mentioned.The only thing is your attempt will be counted

It will be marked as Absent,

However, ICAI may not issue Result in such a case,

Your term will be considered....

Thanks for your reply and sharing your views. In crux, the overall impact will appear during interview, and employer would give preference to other candidates who completed in very first attempt.

thanks