Hi @RameshMukka ,
Firstly, its's not supported to set gallery's Items Visible.
Could you tell me how many records are in your sharepoint list?
If it is less then 2000 records, you just need to change delegation limit to 2000. Delegation warning will not affect the performance of your app.

If it is more than 2000 records, you indeed need to figure out the problem of delegation.
Try this :
the formula about creating CollSeverity:
ClearCollect(CollSeverity,Choices('Power Platform Issues'.Severity))
the items of GallSeverity:
CollSeverity
The checkbox's Text:
ThisItem.Value
Checkbox's OnCheck:
If("HIGH"=ThisItem.Value,Set(varhigh,true),
"MED"=ThisItem.Value,Set(varmed,true),
"LOW"=ThisItem.Value,Set(varlow,true)
);
If(varhigh,ClearCollect(collection1,Filter('Power Platform Issues',Severity.Value="HIGH")));
If(varmed,ClearCollect(collection2,Filter('Power Platform Issues',Severity.Value="MED")));
If(varmed,ClearCollect(collection3,Filter('Power Platform Issues',Severity.Value="LOW")));
ClearCollect(selecteditems,collection1,collection2,collection3)
Checkbox's OnUncheck:
If("HIGH"=ThisItem.Value,Set(varhigh,false),
"MED"=ThisItem.Value,Set(varmed,false),
"LOW"=ThisItem.Value,Set(varlow,false)
);
If(varhigh,ClearCollect(collection1,Filter('Power Platform Issues',Severity.Value="HIGH")));
If(varmed,ClearCollect(collection2,Filter('Power Platform Issues',Severity.Value="MED")));
If(varmed,ClearCollect(collection3,Filter('Power Platform Issues',Severity.Value="LOW")));
ClearCollect(selecteditems,collection1,collection2,collection3)
GallMain's Items:
selecteditems
The key point is to avoid using "in", which is not delegate for sharepoint list.
Best regards,