Error While importing items in Transaction using Import Line Item Action

Summary

Error While importing items in Transaction using Import Line Item Action

Content

Dear all,

We are trying to import items in Transaction using Import Line items action type
When we are trying to import items in a transaction where the LIG is empty then getting an error Message:

"Failed to import line items with 1 total issues found
Unable to import contents from provided file"

if at least one item present in LIG then we are able to import items using the Import Line Items action Type.
Can anyone please suggest this?
Is this expected behaviour of the Import Line Items action type?