<tbody>
    {foreach $counterArr as $key=>$value}
    <tr>
        <th>{if $key == 1} غير مكرر {else}
            <a href="javascript:;" data-id="{$value.ids}" class="showBen">مكرر{$key}</a>
            {/if}
        </th>
        <td>{$value.counter}</td>
    </tr>
    {/foreach}
</tbody>