It is a personal triumph for Akakiy when he manages to save the money and the tailor makes his new overcoat. The coat is a thing of beauty- well cut, well tailored, with a fur collar- and Akakiy loves it. He is, for the first time in his life, conscious of his clothes, taking pride in it. And, as he walks through town with his new coat on, he has a new found confidence and awareness of his surroundings. This confidence is bolstered even more when he arrives at work and for once is greeted with admiration and compliments rather than mockery. He even gets an invitation to a party at the flat of one of his superiors. At this point in the story, we dare to hope that life is looking up for Akakiy due to the changes wrought by the new coat and, more importantly, his striving for it. Gogol seems to be making a point here about the value of having personal property. Contrary to what the Commies assert, you will not 'own nothing and be happy'. The overcoat is not just a necessity for Akakiy's survival during the winter months; it's something he takes pride in possessing because it represents his success in earning what he wanted. There is dignity in honest work, however humble, and satisfaction in reaping the rewards of that labour.
Alas, it is not to be. The first hints of unease are felt during the party; although much is made of Akakiy- and his coat- when he arrives, he is soon forgotten by his host and the other guests. Akakiy, though more socially inclined than he has been, has not changed in essential character. He is shy and awkward, having no conversation and no desire to be the focus of attention. When he eventually slips out unnoticed, it's to find his prized overcoat has been knocked onto the floor and left there. As he picks it up and carefully brushes it off, we are uneasily aware that his coworkers and superiors don't really care about Akakiy and when the novelty wears off they will drop him unconcernedly, not unlike his overcoat. Akakiy doesn't seem to pick up on this, though, and is in a quite happy state of mind as he heads home after the party. It's only when disaster strikes in the form of thieves that it all goes wrong.