Typically, this happens when the logged-in client is not an approver of the record but has View All or Modily All permission on records.
in this case, the user is the approver :S
Does your user have the right to read and write on incidents ?
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Correct, in order to Approve / Reject, the used must have access to those records. Clicking on "More Details" should reveal if the user has permission or not, if you can see record details but still the Approve/Reject links are disabled, please contact support to troubleshoot further.
The solutions was creating "Sharing Rules"