Do we have access to Incident manager using MIPSDK ?

Can we access Milestone incident manager using MIP SDK? in plugin or component ?

If yes How we can access any documentation is there ?

No, there is no interface or documentation for this. As the Incident Manager itself is a MIP integration it is possible to read stored properties or similar, but we have no idea if this would be useful as the Incident Manager was not designed and developed thinking of integration extension.