Assertion (A): If two lines are coincident, then we say that system of lines is consistent and it has a unique solution.
Reason (R): If two lines are parallel, then the pair has no solution and is called inconsistent pair of equations.
(4)
If two lines are coincident, then the pair of lines is consistent and it has infinitely many solutions.
Therefore, Assertion (A) is not true but Reason (R) is true.