  In this work, we report on the concurrent emergence of the directional Kondo
behavior and incommensurate magnetic ordering in a layered material. We employ
temperature- and magnetic field-dependent resistivity measurements,
susceptibility measurements, and high resolution wavelength X-ray diffraction
spectroscopy to study the electronic properties of AgCrSe$_2$. Impurity Kondo
behavior with a characteristic temperature of $T_\text K$ = 32 K is identified
through quantitative analysis of the in-plane resistivity, substantiated by
magneto-transport measurements. The agreement between our experimental data and
the Schlottmann's scaling theory allows us to determine the impurity spin as
$S$ = 3/2. Furthermore, we discuss the origin of the Kondo behavior and its
relation to the material's antiferromagnetic transition. Our study uncovers an
unusual phenomenon -- the equivalence of the N\'eel temperature and the Kondo
temperature -- paving the way for further investigations into the intricate
interplay between impurity physics and magnetic phenomena in quantum materials,
with potential applications in advanced electronic and magnetic devices.
