Hi Abdul,
Below code will help you.
FIELD-SYMBOLS: <fs> TYPE wa1.
LOOP AT itab1 ASSIGNING <fs>.
AT END OF material.
lv_index = sy-tabix - 1.
READ TABLE itab1 INTO wa1 INDEX lv_index.
IF sy-subrc = 0.
APPEND wa1 TO itab2.
ENDIF.
APPEND <fs> TO itab2.
ENDAT.
ENDLOOP.
Regards
Gangadhar