Hello Rohit Prajapati
Welcome to Microsoft Q&A Platform, thanks for posting your query here.
You might be seeing discrepancy between the CPU utilization displayed in the task manager on the VM and the utilization displayed in the Azure portal, because there may be other processes or applications on the VM that are consuming CPU resources that are not being tracked by Azure.
Also, in Azure portal CPU utilization of the VM is shown as a whole, while the task manager shows the CPU utilization of individual processes running on the VM.
If you want to monitor the CPU utilization in real-time, you can use Azure Monitor. Azure Monitor provides real-time monitoring of your Azure resources. Note that the real-time monitoring option may incur additional costs, and you should check the pricing information before enabling it.
Hope this helps.
If the suggested response helped you resolve your issue, please 'Accept as answer', so that it can help others in the community looking for help on similar topics.