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While Smart Reporting isn't necessarily the primary tool designed to perform such notification (they are usually performed by product Smart Reporting is reporting on -- e.g. Remedy), report could be expanded with some indicator of change or another report could be created in Smart Reporting to track changes of those incidents (e. g. by collecting audit logs from specified time interval) and one of them could be scheduled to run and broadcast frequently (as often as every minute) to issue notifications either continuously or only when alerting conditions are met (e. g. indicator of change in report in former case is set, or report in latter case contains records).
Thank you Sinisa for your posting and information.
I will have a deeper look into the mentioned "Broadcast Feature".
A great rest of the week all,