I Tried So many Solutions and Nothing is happens
1- Export Android Home and add it ti the PATH
2- Create ~/.bashrc and add ANDROID_HOME to it
3- Add ANDROID_HOME to the /etc/environment File
And Even The echo $ANDROID_HOME is Shown The correct path to android SDK
Ionic Build Android Still given the same Error
Error: Failed to find ‘ANDROID_HOME’ environment variable. Try setting setting it manually.
Failed to find ‘android’ command in your ‘PATH’. Try update your ‘PATH’ to include path to valid SDK directory
Also
**I installed A new copy of Ubuntu and re install node - cordova and ionic Still the same problem **
I Can Not Know What is the problem 
and you added the correct path?
What is in PATH? It should contain
$ANDROID_HOME/tools:$ANDROID_HOME/platform-tools
with $ANDROID_HOME containing the path to folder, where you have installed Android SDK. Ah, and ANDROID_HOME has to be set prior to PATH.
Ya its Correct path where I Extract the android SDK
I fix it by install node via nvm without root