Split Command in Files

REPORT  ZRRSAMPLE.

PARAMETERS: p_file TYPE localfile DEFAULT '/usr/sap/TST/SYS/Test.txt'.

DATA: BEGIN OF itab OCCURS 0,
  fielp_file(20) TYPE c,
  field2(20) TYPE c,
  field3(20) TYPE c,
END OF itab.

DATA: wa TYPE string.

CONSTANTS: con_tab TYPE c VALUE cl_abap_char_utilities=>horizontal_tab.

* if you have a older version, then you can use this instead.
* CONSTANTS: con_tab TYPE x VALUE '09'.
* and comment this line above: constants:
* con_tab type c value cl_abap_char_utilities=>HORIZONTAL_TAB.

START-OF-SELECTION.

  OPEN DATASET p_file FOR INPUT IN TEXT MODE ENCODING DEFAULT.
  IF sy-subrc = 0.
    DO.
      READ DATASET p_file INTO wa.
      IF sy-subrc NE 0.
        EXIT.
      ENDIF.

* Here you are splitting at the hex value of "tab" not at
* the # sign.

      SPLIT wa AT con_tab INTO itab-fielp_file itab-field2 itab-field3.
      APPEND itab.
    ENDDO.
  ENDIF.
  CLOSE DATASET p_file.