Assertion is true. When a capacitor is connected to an a.c. circuit, \(\varepsilon_{r m s}=i_{r m s}\left(\frac{1}{C \omega}\right)\) 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 \(\mathrm{emf}\) 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.