Generally, huge amounts of data traffic are generated by using broadcasting method to deliver sensing data to a sink node reliably so that it makes a severe network saturation problem resulting in unreliable data transfer. In order to handle this problem, a new congestion control protocol is required for supporting reliable data transfer, minimal use of energy and network resources at the same time in wireless sensor networks. In this paper, it proposes a Protocol to guarantee both a reliable transfer in data accuracy and minimum consumption of energy waste by using Hop-by-Hop sequence number and DSbACK(Delayed and Selective ACK Buffer Condition) scheme. In addition, it proves that reliability and energy efficiency are enhanced by the proposed method with the simulation results performed on TinyOS platform which is a component based built-in OS announced by UC Berkely with the performance comparison of other existing methods.