CPC Notice Regarding

An Income tax Assessee,a Trust, received communication from CPC Regarding proposed adjustment u/s 143(1)(a) of the income tax Act 1961 to respond within 30 days of issue of Intimation.The assessee said it will not respond to the Notice .Further said whatever the adjustment proposed u/s 143(1)(a) by the CPC,it is ready to accept whether net result of adjustment is a tax demand or refund.Please advise, whether asseess's decision is correct or it has to reply.Your Guidance will be very useful.