@Richa Kumari, Thanks for posting in Q&A. If a user misses the MFA prompt during their first login or account setup for a Cloud PC, the account setup process may become stuck. To resolve this issue, the only method I can think is to reprovision Cloud PC. To reprovision a Cloud PC, sign in to the Microsoft Intune admin center, select Devices > All Devices > choose a Cloud PC device > Reprovision. In the Reprovision box, select Yes. The reprovision process will begin. After the new Cloud PC is created, Windows 365 sends access information to the new user.
Hope the above information can help.
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