BOSTON — Massachusetts could benefit by shifting from the Eastern to the Atlantic Time Zone, but only if other New England states follow suit, according to a draft report issued Wednesday by a special study commission. The 11-member panel, created by the Legislature last year, spent months examining the pros and cons of effectively establishing Daylight Savings Time year-round, which would eliminate the practice of setting clocks forward and back twice every year. “Although there are appreciable costs associated with making this change, on balance the commission finds that doing so could have positive benefits,” the draft said. State Sen.