Step 1: Analyze Assertion (A)
Sieve tubes in angiosperms lack nuclei, and their functions are controlled by companion cells which maintain the pressure gradient — so this assertion is true.
Step 2: Analyze Reason (R)
In gymnosperms, the phloem lacks sieve tubes and companion cells, instead having sieve cells and albuminous cells. Hence, this reason is also true.
Step 3: Examine the explanation relationship
Although both statements are true independently, (R) explains a characteristic of gymnosperms, while (A) is about angiosperms. So, (R) is not the correct explanation for (A).