This issue is due to not pointing to correct Android API Platform
Solution :
In the Android Studio
File > Project Structure
- Now a window pops up
- Within that select Project Settings/Project
- Make sure Project SDK is set to latest platform as mentioned in the pic below
- Next select Project Settings/Modules sub tab
- There select the lastest Android SDK as you did in step-3
- Finally replace the GradleException() with FileNotFoundException() as mentioned below