Not able to reach a destination IP address

I would like to ask you experts a maybe dumb question but which is confusing me.

For that i'm providing you a small draw of the scenario and description.

The question itself is at the end of the description.

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Description
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On switch A i have a L3 interface:

interface Vlan251
 ip address 10.251.0.21 255.255.255.0
 no ip route-cache
end

On Device B i several L3 interface which one of those is:

interface Vlan107
 ip address 172.16.7.1 255.255.255.0
end

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From Device A i can Ping 172.16.7.1 (Device B):

Device-A#ping 172.16.7.1

Type escape sequence to abort.
Sending 5, 100-byte ICMP Echos to 172.16.7.1, timeout is 2 seconds:
!!!!!
Success rate is 100 percent (5/5), round-trip min/avg/max = 1/2/4 ms

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Device C have a interface on the 172.16.7.0 network:

interface GigabitEthernet1/0
 ip address 172.16.7.254 255.255.255.0
 ip access-group sdm_in in
 ip access-group sdm_out out
 no ip redirects
 no ip unreachables
 no ip proxy-arp
 ip route-cache flow
 negotiation auto

The used access lists for this interface are are:

ip access-list extended sdm_in
 permit ip any any
ip access-list extended sdm_out
 permit ip any any

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Question
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Why can i Ping the ip 172.16.7.254 (device C) from Device B And Cannot ping the ip 172.16.7.254 (device c) from device A altought i can ping 172.16.7.1 (same network but on Device B).


Device-B#ping 172.16.7.254

Type escape sequence to abort.
Sending 5, 100-byte ICMP Echos to 172.16.7.254, timeout is 2 seconds:
!!!!!
Success rate is 100 percent (5/5), round-trip min/avg/max = 1/1/4 ms



Device-a#ping 172.16.7.254

Type escape sequence to abort.
Sending 5, 100-byte ICMP Echos to 172.16.7.254, timeout is 2 seconds:
.....
Success rate is 0 percent (0/5)
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