Hello Raj,

You can use SUMPRODUCT

Assuming your base data is in columns A, B and C then with your
priorities, P1, P2 etc. listed in E2 down use this formula in F2
copied down

=SUMPRODUCT((A$2:A$100="Closed")+(A$2:A$100="Resol ved"),--(B$2:B
$100=E2),C$2:C$100)

adjust ranges as necessary...