Retorical approach of the phrase meant to emphasize on proving the other's assumption is false.
A says : this is irrealistic.
If B says : "it isn't irrealistic" this has more impact than saying "it is realistic". Which turns his statement into an opposition of A's statement instead of just assuming a totally different idea (which would turn the debate into : I'm right / No I AM right instead of I'm right / no you're wrong).