When I broke an item, it didn't make a noise.
When the item drop was located into my inventory it also didn't make a noise.
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If that still doesn't work, try moving your .minecraft folder and then opening the launcher to replace all the files.
Make sure your sound is on or up high enough, also try restarting Minecraft, this happens to me as well time to time but usually restarting fixes it. If it doesn't, not sure what to say. 😞