sh process is zombie but i have doubts killing it in case it will affect the parent crond(31720), since it's in an enterprise server.
USER PID %CPU %MEM VSZ RSS TTY STAT START TIME COMMAND
root 31721 0.0 0.0 0 0 ? Zs 17:00 0:00 [sh] defunct>
pstree -p 1967
crond(1967)───crond(31720)───sh(31721)
lsof -p 31721
returns nothing, so no open files.