CONFIG_CPU_HAS_INTC_IRQ is not available for thedefaultarchitecture x86.
Result is shown for architecture sh
default or selected kernelversion does not have config value CONFIG_CPU_HAS_INTC_IRQ.
Result is shown for kernelversion 5.11.21

CONFIG_CPU_HAS_INTC_IRQ (not configurable)

modulename: intc.ko

configname: CONFIG_CPU_HAS_INTC_IRQ

Linux/SuperH Kernel Configuration
└─>System type
└─>Processor features
└─>CPU_HAS_INTC_IRQ
In linux kernel since version 2.6.23 (release Date: 2007-10-09)  
source code:
arch/sh/kernel/cpu/irq/intc.c