Hi S Kumar,
Is this ACL inbound or outbound?
If it is an outbound ACL and traffic is initiated locally from the router, you will not see hits in ACL.
For any other traffic flow , you must see hits either inbound or outbound. If you don't see it, you ...
It could be due to below.
Router-02#show ip routeGateway of last resort is 192.168.0.4 to network 0.0.0.0 <<<
S* 0.0.0.0/0 [1/0] via 10.27.0.4 <<<
Can you try removing below route and check?
Gateway of last resort is 192.168.0.4 to network...
I believe IP accounting is not supported on ISR4321 since it is equipped with IOS-XE. Please check below thread.
please rate if it helps.