The previous simulation models of infra-red (IR) reticle seekers were performed in a static situation. However, in this paper, we develop a new simulation tool which is applicable in various cases, and propose an efficient counter-countermeasure (CCM) in the presence of countermeasures (CM) such as flares. The developed tool analyzes performance of rotating Lovell reticle seeker, and gives tracking performances in various scenarios. The simulation results show that our counter-countermeasure algorithm makes an efficient target tracking in the presence of flares.