Here are the rules on the fall:
At the end of a fall, a creature suffers 1d6 blunt damage for 10 feet of fall, up to a maximum of 20d6. The creature lands on its belly, unless it avoids suffering damage from falling.
One of the effects of the spell Enhance abilities is called Cat's Grace:
The target has an advantage over dexterity controls. In addition, it does not suffer damage from falls of 20 feet or less if it is not neutralized.
Let's say Bob is affected by Cat's Grace. Bob grabs Rick and starts pulling him forward, then falls into a pit 20 feet deep. We know that Bob does not suffer damage, but what about Rick? Does Rick take 2d6, or does he take anything too, thanks to Bob playing the role of cushion?