default or selected kernelversion does not have config value CONFIG_MA600_DONGLE_OLD.
Result is shown for kernelversion 5.4.123

Mobile Action MA600 dongle (EXPERIMENTAL)

modulename: ma600.ko

configname: CONFIG_MA600_DONGLE_OLD

Linux Kernel Configuration
└─>Networking support
└─>IrDA (infrared) subsystem support
└─>Infrared-port device drivers
└─>Mobile Action MA600 dongle (EXPERIMENTAL)
In linux kernel since version 2.6.12  
Say Y here if you want to build support for the Mobile Action MA600
dongle. To compile it as a module, choose M here. The MA600 dongle
attaches to the normal 9-pin serial port connector, and can
currently only be tested on IrCOMM. To activate support for MA600
dongles you will have to insert "irattach -d ma600" in the
/etc/irda/drivers script. Note: irutils 0.9.15 requires no
modification. irutils 0.9.9 needs modification. For more
information, download the following tar gzip file.

There is a pre-compiled module on
<http://engsvr.ust.hk/~eetwl95/ma600.html>

source code:
depends
CONFIG_DONGLE_OLD
CONFIG_EXPERIMENTAL
CONFIG_IRDA or CONFIG_NET