I have updated my cypress version to new version V 10.0.3 and it is running commented code lines in the test case.
below is the test case I have written and the commented lines are also included.
 it.only('Check the item upload file validations', () => {
    //cy.get('[icon="fa fa-cloud-upload"]').click();
    // cy.get('#itemListController')
    //     .attachFile('itemfile.xlsx');
    //     cy.get('.p-float-label > [type="submit"]').click()
})
This is cypress excuting it in the browser

 
    