Countifs multiple criteria- criteria if cell is greater than another i adjacent column

Hi, I am trying to use the COUNTIFS function to ask in the second criteria if the value of a cell is greater than that of the adjacent cell.

ie: Count the number of times the Value in A:A = "ON" and the Value in the correspond row of B:B is Greater than the adjacent cell in C:C

Thanks in advance

For some reason I can't attach WB?

A:A B:B C:C
ON 26 32
ON 58 17
OFF 87 68
ON 14 44
OFF 65 52
OFF 7 13
OFF 48 31
ON 67 74
ON 13 8

I think Countif(s) will not work in this case try below formula
=SUMPRODUCT(($A$1:$A$100="ON")*($B$1:$B$100>$C$1:$C$100))