SLA on Incoming Email CRM

Hi All ,
Can we enable enhanced SLA feature for Incoming email in CRM. Our requirement is incoming email should get responded by agents in configured timeframe in CRM.
I was able to enable SLA feature and was able to add SLA KPI instance Quick view controls on Email form. However SLA is not getting applied on incoming email.

I tried same SLA for Draft email by changing SLA condition and SLA seems to be working in this case.

Does this mean , SLA feature doesn’t work on Incoming emails ?

Thanks!