Assertion is true. When a capacitor is connected to an a.c. circuit, εrms=irms(Cω1) where Cω1 is the impedance due to capacitative resistance. The power consumed in this circuit is zero because the phase differenceϕ between emf and current in a pure capacitance a.c. circuit is 2π. Power factor cos ϕ=0. It is only for d.c. that a current does not flow. Reason is false.