separate values into columns

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.