Assertion is true. When a capacitor is connected to an a.c. circuit, $\varepsilon_{rms}=i_{rms}\left(\frac{1}{C\omega}\right)$ where $\frac{1}{C\omega}$ is the impedance due to capacitative resistance. The power consumed in this circuit is zero because the phase difference $\phi$ between emf and current in a pure capacitance a.c. circuit is $\frac{\pi}{2}.$ Power factor cos $\phi=0.$ It is only for d.c. that a current does not flow. Reason is false.