filting/restricting list items on the basis of user group in sharepoint online classic

rautchetan You can achieve this by using item level permission

Start with creating let 2 group "IT Users" and "Finance Users"

Then when item is getting created trigger a flow or workflow to set the permission for those groups accordingly.

So you permission will look some thing like this:

List level - Read access to "IT Users" and "Finance Users"

1. Item Level IT items only "IT Users" group will have access - You can give read/write/fc as per your need
2. Item Level Finance items only "Finance Users" group will have access - You can give read/write/fc as per your need

Hope this helps. Mark the response appropriately if it helps you achieve the solution.

Thanks

Vik