Step 1: Validity of the Assertion [A].
It is a settled principle of criminal jurisprudence that the Supreme Court ordinarily does not interfere with an order of acquittal, especially when the High Court has appreciated evidence and recorded a finding in favour of the accused. Hence, Assertion [A] is true.
Step 2: Validity of the Reason [R].
Article 136 of the Constitution confers plenary and discretionary powers on the Supreme Court. The Court has, through judicial discipline, restricted the exercise of this power to exceptional cases involving grave miscarriage of justice. Therefore, Reason [R] is also true.
Step 3: Link between [A] and [R].
The self-imposed restraint by the Supreme Court under Article 136 directly explains why it ordinarily refrains from interfering with acquittal orders. Thus, [R] correctly explains [A].
Step 4: Conclusion.
Accordingly, the correct answer is (A).