Heat is a form of energy which flows from a body at higher temperature to a body at lower temperature. Temperature is the degree of hotness or coldness of a body.
The amount of heat transfer, tells us about the warmness or coldness of an object. When a person touches an object, the amount of heat transfer depends on the conductivity and the temperature difference between the person and the object. Hence, the body which is felt warmer could be of higher, equal or lower temperature.
Hence, the assertion is incorrect but the Reason is correct.