I also tried Kali other version and Ubuntu latest version but It didn't work.

So this is not specific to Kali, but more likely specific to Linux?

when I plugged any device like headphone It's working

So it's only the speaker that don't work in Linux? I assume it works when you boot Windows?

In any case, there's not much we can do. We're a small team, we don't have the manpower to deal with hardware support problems.

We have community support forums on https://forums.kali.org/ or on IRC with the #kali-linux channel on irc.oftc.net), please post your questions there.

I'm closing as there was no feedback after more than a month