Wheelchair has been an important assistive device and the demand are ever rising because of the increasing physically handicapped and old age populations. The recent development in the robotics artificial intelligence extends vast scope for developing the more advanced and intelligent one to overcome limitations of the existing traditional wheelchairs. The prototype smart wheelchair were present on this paper using hardware implementation with the help of simple hand gesture which is comprises of an accelerometer mounted on the hand glove senses the tilt angle of the user hand movements and transmits control signal to the receiver mounted on wheelchair. This will interpret the movement accordingly required by user. The wheelchair control unit is developed by integration of ATMEGA328 microcontroller with Arduino UNO. The wheelchair is developed to allow peoples to move safely and put reliability in accomplishment of some important tasks in daily life.