SQL Server Grouping Query

Question

I wonder how could I do a query for grouping rows, this is an example to explain it better.

Column1 Column2 Column3
AD                2
AD        AD      79
AD        ES      2
AD        US      2

I would like this result:

Column1 Column2     Column3
AD        AD          79
AD        NOT EQUAL   6

Thanks in advance...I was trying with case when and having but any success.

  SELECT UPPER(Column1), UPPER(Column2), COUNT(*) FROM MyTable
  GROUP BY UPPER(Column1), UPPER(Column2)
  HAVING UPPER(Column1) = UPPER(Column2)
  ORDER BY UPPER(Column1) ASC

QUERY

  SELECT UPPER(FirstCode), UPPER(SecondCode), COUNT(*) FROM [EducaWorkSpace].[dbo].[tblIPCountry] 
  GROUP BY UPPER(FirstCode), UPPER(SecondCode)
  ORDER BY UPPER(FirstCode) ASC


  SELECT P.FirstCode as PaisCodeC, CASE WHEN P.FirstCode<>ISNULL(P.SecondCode, '') THEN 'NOT EQUAL' ELSE P.SecondCode END AS PaisCodeIPC, SUM(Cantidad) as CantidadC
  FROM
  (
  SELECT UPPER(FirstCode) FirstCode, UPPER(SecondCode) SecondCode, COUNT(*) Cantidad FROM [dbo].[tblCodes] 
  GROUP BY UPPER(FirstCode), UPPER(SecondCode)
  ) P
  Group BY P.FirstCode, CASE WHEN P.SecondCode<>ISNULL(P.SecondCode, '') THEN 'Not Equal' ELSE P.SecondCode END

Answer 1

Here, try this:

SELECT Column1, 
    CASE WHEN Column1<>ISNULL(Column2, '') 
    THEN 'Not Equal' 
    ELSE Column2 END AS Column2, 
    SUM(Column3)
FROM MyTable
GROUP BY Column1, 
    CASE WHEN Column1<>ISNULL(Column2, '') 
    THEN 'Not Equal' 
    ELSE Column2 END