CONFIG_KGDB_KERNEL_ASSERTS is not available for thedefaultarchitecture x86.
Result is shown for architecture sh
default or selected kernelversion does not have config value CONFIG_KGDB_KERNEL_ASSERTS.
Result is shown for kernelversion 5.4.123

Include KGDB kernel assertions

configname: CONFIG_KGDB_KERNEL_ASSERTS

Linux Kernel Configuration
└─>Kernel hacking
└─>KGDB configuration options
└─>Include KGDB kernel assertions
In linux kernel since version 2.6.12  
depends
CONFIG_KGDB