Solar energy is one of the primary substitutes for non-renewable energy and although its usage is unpopular, there are several Maximum Power Point Tracking (MPPT) techniques to obtain maximum efficiency from the photovoltaic (PV) cell. As part of the myriad techniques applied in this field, the Perturb and Observe (P&O) technique is most commonly used. This paper illustrates the Perturb and Observe (P&O) technique to track the MPP (Maximum Power Point) and also used to control the orientation of the panel.