The nitro (-NO$_2$) group is a strong electron-withdrawing group (-I effect) that increases the stability of the carboxylate anion, making O$_2$N–CH$_2$–COOH more acidic than CH$_3$–COOH. Since higher acidity corresponds to a lower pK$_a$, Assertion (A) is true, and the Reason (R) correctly explains it.