One of the prominent challenges for offering seamless communication system while performing vertical handover in heterogeneous network is to relay the communication without identifying the accurate demands of the resources as well as quality of services for the newly moved node. After reviewing the existing literatures, it was found that there is a potential research gap in addressing this problem of seamless vertical handover. Therefore, the proposed manuscript addresses this problem by introducing a novel analytical model which is capable of formulating a precise decision for controlling the selection /dropping of the data packets on the basis of dynamic state of the network condition. The proposed system contributes faster processing by arbitrarily selecting the packets to be forwarded with a very unique and simple resource management. The study outcome of proposed system highlights an increased throughput and reduced length of queue along with better fairness control to offer seamless vertical handover.