CONFIG_PLAT_M32700UT is not available for thedefaultarchitecture x86.
Result is shown for architecture m32r

M32700UT

configname: CONFIG_PLAT_M32700UT

Platform Type
└─>M32700UT
In linux kernel since version 2.6.12  
The M3T-M32700UT is an evaluation board based on uT-Engine
specification. This board has an M32700 (Chaos) evaluation chip.
You can say Y for SMP, because the M32700 is a single chip
multiprocessor.