@Aravinth Mathan , When the device is power off or hasn't communicate with Intune, the device will remain in Wipe Pending state until the MDM certificate expires. The MDM certificate lasts for one year from enrollment, and automatically renews every year. If the device checks in before the MDM certificate expires, it will be wiped. If the device doesn't check in before the MDM certificate expires, it won't be able to check in to the service. 180 days after the MDM certificate expires, the device will be automatically removed from the Azure portal. See more details in the following link:
https://learn.microsoft.com/en-us/mem/intune/remote-actions/troubleshoot-device-actions#why-do-wipes-sometimes-show-as-pending-indefinitely
Hope it can help.
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