separate values into columns

Resist the urge to do that.  It is not necessary.  Ingest your data as is and let the visuals do the pivoting work for you.

Could you explain it in detail please? I don't understand why do you need that. There is no "open" value in [StateOfProceedingID] column.

If you want to add new column for each row with values from [StateOfProceedingID] column do this:

let
    Source = Excel.Workbook(File.Contents("C:\Downloads\PowerQueryForum\jomask\Book1.xlsx"), true, true),
    Sheet1_Sheet = Source{[Item="Sheet1",Kind="Sheet"]}[Data],
    States = List.Distinct(Sheet1_Sheet[StateOfProceedingID]),
    StepBack = Sheet1_Sheet,
    Ad_CaseColumns = List.Accumulate(
        {0..List.Count(States)-1},
        StepBack,
        (s,c)=> Table.AddColumn(s, "Case " & Text.From(c+1), (x)=> States{c}, type text))
in
    Ad_CaseColumns

If you want add 5 columns with values None, Closed, Enchanced, Open, Pending - use this:

let
    Source = Excel.Workbook(File.Contents("C:\Downloads\PowerQueryForum\jomask\Book1.xlsx"), true, true),
    Sheet1_Sheet = Source{[Item="Sheet1",Kind="Sheet"]}[Data],
    Ad_CaseColumns = [ values = {"None", "Closed", "Enchanced", "Open", "Pending"},
    la =  List.Accumulate(
                List.Zip({ {0..List.Count(values)-1}, values }),
                Sheet1_Sheet,
                (s,c)=> Table.AddColumn(s, "Case " & Text.From(c{0}+1), (x)=> c{1}, type text))
  ][la]
in
    Ad_CaseColumns

Don't forget to replace address to your excel file.