How can I sum values using SumIfs condition like ...

[xor]

If your headings start in A1 then put this formula in C2 and copy down:

=IF(COUNTIF($B$2:B2,B2)=1,SUMIF($B$2:$B$20,B2,$C$2 :$C$20),"")


(For another time please remember that the actual Excel file with data is much more helpful than a picture).