How to Group Repeated Data

Dear Forum user, Pls help me to make group like below by using FORMULA or Filter.

RAW DATA
Menu Value
A 1
B 2
C 3
B 4
A 5
B 6
C 7
B 8
C 9

Group Like below,

I want to see as below by creating formula or anything.
A B C
1 2 3
5 4 7
6 9
8


Thanks in Advance,

Mostafiz