In copy activity, you cannot query the file to get the delta or incremental data. Therefore, you can use dataflow to filter the delta rows from source and load it in the sink table. Below are the detailed steps.
Lookup activity is taken, and dataset has list of filenames and last copied date (the date at which the file is copied previously).

Foreach activity is taken and Items
in settings is given as @activity('Lookup1').output.value
.

- Inside foreach activity, dataflow activity is taken.
- In dataflow activity, Source transformation is taken and in source, filename is given dynamically in source dataset using dataset parameter.


- Then Sink transformation is taken and table name for sink dataset is given dynamically. (Here I am giving the same sink table name as source file name).
- Then you can give the value for dataflow parameter and source and sink dataset parameters in dataflow activity.

Then you can update the date value in the lookup table using script activity inside for-each activity and this script activity should be taken next to dataflow activity.