Hello Dhinesh,
if an event fails to be delivered to a reciever, no workitem is created, since obviously the receiver (workitem) does not know that it has something to do. I would therefore expect that you do not see any results in SWIA.
To go forward here, you should check the event linkage of the PCO class (CL_EHHSS_PC_INC_LC) with the event CREATED. If the linkage is active, the next step would be to activate the event trace in SWEQADM in order to check and understand why the delivery of the event fails.
Regards
Joachim