java.lang.NoClassDefFoundError | JaCoCo Offline Code Coverage | Gradle -Android

[rajb865]

JaCoCo Tool Version - 0.8.6
Gradle Version - gradle-6.8.3
java Version - 11
Android Studio version - Android Studio Flamingo | 2022.2.1 Patch 2
Windows - Windows 10 (22H2)

I am using jacoco_offline.gradle file to generate the code coverage for an android project. When I run all of my test cases without JaCoCo, they are executing successfully. When I am running this ./gradlew createOfflineTestCoverageReport jacocoTestReport command in the root directory of my project, I am getting the below errors in all of my test cases

com.example.android.myproject.MyClassTest > test_updateProperties_Negative FAILED
    java.lang.NoClassDefFoundError at null:-1

in jacoco_offline.gradle file I see this block of code

gradle.taskGraph.whenReady { graph ->
    if (graph.hasTask(instrument)) {
        tasks.withType(Test) {
            doFirst {
                systemProperty 'jacoco-agent.destfile', buildDir.path + '/jacoco/testDebugUnitTest.exec'
                classpath = files(offline_instrumented_outputDir) + classpath + configurations.jacocoRuntime
            }
        }
    }
}

when I comment classpath = files(offline_instrumented_outputDir) + classpath + configurations.jacocoRuntime line in above code then my build works fine but I get the code coverage % as zero.

Could you suggest my if there is any problem with my configuration or it is a bug in JaCoCo offline code coverage?

Thanks,
Raj