In the story "The Overcoat," Gogol portrays a character that is meant to be considered an "everyman." He is as common as a person can possibly be, and not exciting in any way. Gogol introduces him in a way that combines elements of comedy and tragedy.
In terms of comedy, Gogol talks about Akaky in a way that mocks his dedication to his very mundane job. Akaky is a bureaucrat, and he enjoys his job very much, even though it only consists of copying texts. He takes so much care of doing this right, that he is unable to make a single change to a document. Gogol tells us he is so dedicated he was probably born bald and wearing a uniform. Moreover, the author gives him a comical name ("Akaky Akakievich Bashmachkin") intended to highlight the humour about his lack of personality.
However, Gogol introduces some contrast when he approaches this character from a tragic point of view. We learn that Akaky suffers because his coworkers do not take him seriously. They make fun of him and mock his old overcoat. This introduces another layer of meaning to Akaky, becoming more complex in the eyes of the reader.