Assertion (A) is true: In a semiconductor, a hole is the absence of an electron in the valence band. It behaves like a positively charged free particle with an effective mass and moves under an electric field in the opposite direction of electrons.
Reason (R) is false: A hole is always a vacancy created in the valence band when an electron gets excited to the conduction band. It is not just a general concept of vacancy; it is specifically defined within the context of band theory in solids.
Therefore, while the assertion is correct, the reason given does not match physical principles and is incorrect.