If there's a way to eliminate the helper column and macro it directly, that'd be lagniappe.
Maybe this:
Sub t()
Dim sh1 As Worksheet, sh2 As Worksheet, c As Range
Set sh1 = Sheets("New")
Set sh2 = Sheets("Tracker")
    For Each c In sh1.Range("J2", sh1.Cells(Rows.Count, 10).End(xlUp))
        If sh2.Range("J:J").Find(c.Value, , xlValues) Is Nothing Then
            c.EntireRow.Copy sh2.Cells(Rows.Count, 1).End(xlUp)(2)
        End If
    Next
End Sub