Abu Burdah (may Allah have mercy on him) narrates from his father (may Allah be pleased with him) that he said: "Whoever hears the adhan and then does not respond to it (does not come to the prayer) has no prayer, but there is allowance for an excuse."
This is mawquf (a statement of the Companion).
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الجمعة / 5589