With the rapid advances in the field of computer vision systems and increasing flexibility in using multimedia applications, brings major challenges in terms of algorithm design and hardware. One such widely used infotainment application is Smart TV control in Multimedia portfolio. This paper presents a non-intrusive approach for smart TV control virtual assistance system targeting elderly citizens using stereo-vision by switching TV ON/OFF and volume INR/DECR events without using any hand-held remote control. System is initialized by waving the hands in-view of stereo vision mounted on Television (TV). Hand palm regions are detected and extracted using motion and color-space model. In next successive frames of a video, Hand palms are tracked using Color Histogram based tracker. A virtual 3D plane is then constructed by waving hand palms around in view of stereo-vision camera and reconstructing 3D points using Epipolar geometry and Triangulation. A KEY PRESS/RELEASE(TV ON/OFF) events are identified by measuring the distance between projected 3D forefinger tip into/onto virtual 3D plane and TV VOLUME INCR/DECR events are identified by waving the hands UP/DOWN in-view of stereo-vision.