Marvel Avengers Battle for Earth

Easiest way to do this, as with all the other "perform this move" achievements is to go into the challenges menu, and select the training challenges. This is the first one I earned after I discovered this. There's actually a tutorial on how to perform a counter kick, and once you do it (required to pass the stage), this will unlock.

Basically what it is, when the computer charges you, sometimes you will recieve an on screen prompt to lift your knee... the same motion you do to kick. If you do it in a timely manner, you will counter the computer, and that is a counter kick.