For Efficiency: The easier your code is to read and follow,
the easier it will be to keep track of where you are with
your code, and the quicker it will be to pick up where you
left off after a break.

For Easier Debugging: Knowing where your problem lies is a
major debugging tool. If you used comments,you can easily
follow your own logic, and if you have line numbers and
consistent formatting,you can easily scan your document to
pinpoint a trouble area.

For future expansions and modifications: Using comments in
your code is especially important for future changes,
because it?s difficult to remember the logic behind code
that was written years or even just months ago. Also, if you
are working on code that involves a team, if everyone
is using the same coding styles, it will be much easier to
make changes or additions to someone else?s work down the road.

Coding Practices is very important thing. main advantages 
are:

1. Code maintainability
2. Ease usability
3. Extensibilty
4. Understandability