During the handshake phase, the sequence numbers are allowed to misalign as they are not included in the signature (as well as the IGNORE message).
To protect the application data, the sequence numbers are used within the MAC computation, though. So then they have to align again. To achieve this, the attacker can now drop the first message from the server to the client. Afterwards, the sequence numbers align again, and the MAC computation works.
I hope this helps :)