Recent years have witnessed the rapid advances of smart computing paradigms in a ubiquitous environment. These paradigms make human life much easier, comfortable, secure and hassle free. In a smart computing environment, it is a fact that human users interact with the systems dynamically with or without human intervention using different modalities. The core emphasize is given on the intelligent systems that run in a highly decentralized environment with different communication mechanism. Literature highlighted numerous formalisms to bridge the communication modalities for different knowledge sources. Among others, Multi-context System (MCS) has been advocated as one of the most suitable formalism to interlink different contexts (domains) dynamically in the distributed environment. However, interaction of these knowledge sources sometime may produce inconsistent and conflicting results. In this work, we presents a contextual defeasible reasoning based multi-agent formalism to handle the inconsistency issues. This framework relies on the semantic knowledge sources which allow us to model context-aware non-monotonic reasoning agents to infer the desired goals using the extracted rules from the ontologies and handles inconsistencies using conflicting contextual information. We illustrate the validity and correctness of the proposed formalism using a simple case study of a smart healthcare system with the prototypal implementation of the system.