The need of special tissues for transport of substances in plants and animals are as follows:
In animals: The various substances such as digested food, hormones, excretory products are formed at different places which are to be transported to relevant organs and tissues. Hence, conducting tissue called blood and lymph are required in animals.
In plants: Leaves of plants require water and minerals to carry out photosynthesis. Roots absorb water so water conducting tissue xylem is required which can conduct water and minerals from roots to leaves. Similarly, the food prepared by the leaves is to be uniformly distributed throughout the plant, so phloem tissue is required for the translocation of the food.