It is an array formula, not a code, so whenever you make change to the formulas, you need to do:
CRTL+ shift+enter( Hit these buttons at the end of the formula)
NOT just Enter.
If you do enter only, you will get a funny result.
I have also assumed you want to use both columns(Item no and quantity) to compare(match). If it is just an item only, I need to adjust the formula(It is actually becomes simple one)
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