Manish,
You have not got any value in column A to concacnate if the range start from A2
Sub MatchingCommaSplitValues()
Dim s$, sp, x, i&, j&, k&, y, LR&
s = Join(Application.Transpose(Range("A1", Cells(Rows.Count, 1).End(xlUp))), ",")
LR = Cells(Rows.Count, 3).End(xlUp).Row
If LR <= 1 Then Exit Sub
x = Range("C1", Cells(Rows.Count, 3).End(xlUp)).Value
For i = 1 To UBound(x)
If Len(x(i, 1)) Then
sp = Split(x(i, 1), ",")
k = 0
For j = 0 To UBound(sp)
If InStr(s, Trim(sp(j))) = 0 Then k = k + 1
Next j
If k > 1 Then
x(i, 1) = 1
Else
x(i, 1) = k
End If
End If
Next i
Range("D2").Resize(i - 1).Value = x
End Sub
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