If the buyer is honest, then no it won't matter. If buyer has informed you the item was received, it sounds like the buyer is honest.
If there is not a delivery scan the buyer can claim the item was not delivered and you have no proof it was so that can obviously be an issue where eBay would refund the buyer out of your funds if the buyer opened an INR case about it.
If eBay is holding your funds for a period of time, such as for a new seller or similar, then I assume no delivery confirmation might extend that timeframe. If you need access to the funds you might be able to contact eBay and direct them to the eBay message from the buyer indicating receipt of the package. But eBay might wait until their obligation is passed for any kind of claim from buyer which might be a while.
Best practice is to only ever ship orders with tracking and delivery confirmation.
