Concept: Forest fire susceptibility depends on forest cover, dry biomass, temperature, human activities, and climatic conditions.
Step 1: Checking Assertion (A).
The assertion says that Andhra Pradesh, Odisha, and Maharashtra are least susceptible to high intensity forest fires. This is not correct because many forest regions in these states are vulnerable to forest fires.
\[
\text{Assertion (A)} = \text{Incorrect}
\]
Step 2: Checking Reason (R).
The reason mentions forest-fire-affected districts such as Garhchiroli, Kandhamal, and Bijapur. These are known forested regions where forest fire risk is significant.
\[
\text{Reason (R)} = \text{Correct}
\]
Step 3: Selecting the correct option.
Since Assertion is incorrect but Reason is correct, the correct option is (D).
Therefore, the correct answer is (A) is not correct but (R) is correct.