SELECT t1.File_ID,t1.Emp_Name,t1.Shift_Date,t1.Status AS REWORK,
STUFF(t2.val,1,1,'') AS Phase_Summary
FROM Tbl1 t1
CROSS APPLY (SELECT ',' + ERROR_IN_PHASE + '('+ CAST(COUNT(*) AS varchar(10)) + ')' AS [text()]
             FROM Tbl2
             WHERE File_ID = t1.File_ID
             GROUP BY ERROR_IN_PHASE 
             FOR XML PATH('')
             )t2(val)

             SELECT ROW_NUMBER() OVER (PARTITION BY File_ID ORDER BY ERROR_IN_PHASE ASC) AS Rn,File_ID,ERROR_IN_PHASE ,COUNT(*) AS Cnt
             INTO #Temp1
             FROM Tbl2
             GROUP BY File_ID,ERROR_IN_PHASE 

             SELECT t2.*,ROW_NUMBER() OVER (PARTITION BY File_ID,ERROR_IN_PHASE ORDER BY Error_Desc) AS Rn
             INTO #temp2
             FROM @Tbl2 t2
             UNPIVOT (Err_Comment FOR Error_Desc IN ([ERROR_1],[ERROR_2],[ERROR_3],[ERROR_4]....[ERROR_9]))u
             
             SELECT t1.File_ID,t1.Emp_Name,t1.Shift_Date,t1.Status AS REWORK,
             STUFF((SELECT ',' + ERROR_IN_PHASE + '(' + CAST(Cnt AS Varchar(10)) + ')'
                    FROM #Temp1 WHERE File_ID = t1.File_ID 
                    ORDER BY ERROR_IN_PHASE
                    FOR XML PATH('')),1,1,'') AS Phase_Summary,
             tmp.FIRST_PHASE_REWORK,
             STUFF((SELECT TOP 3 ',' + Err_Comment
                    FROM #Temp2 
                    WHERE File_ID = t1.File_ID 
                    AND ERROR_IN_PHASE = tmp.FIRST_PHASE_REWORK
                    ORDER BY Rn ASC
                    FOR XML PATH('')),1,1,'') AS Related_Error_Phase1,
             tmp.SECOND_PHASE_REWORK,
             STUFF((SELECT TOP 3 ',' + Err_Comment
                    FROM #Temp2 
                    WHERE File_ID = t1.File_ID 
                    AND ERROR_IN_PHASE = tmp.SECOND_PHASE_REWORK 
                    ORDER BY Rn ASC
                    FOR XML PATH('')),1,1,'') AS Related_Error_Phase2,
             tmp.THIRD_PHASE_REWORK,
             STUFF((SELECT TOP 3 ',' + Err_Comment
                    FROM #Temp2 
                    WHERE File_ID = t1.File_ID 
                    AND ERROR_IN_PHASE = tmp.THIRD_PHASE_REWORK
                    ORDER BY Rn ASC
                    FOR XML PATH('')),1,1,'') AS RELATED_ERROR_PHASE3
             FROM  Tbl1 t1
             INNER JOIN  (SELECT File_ID,
                          MAX(CASE WHEN Rn=1 THEN ERROR_IN_PHASE END) AS FIRST_PHASE_REWORK,
                          MAX(CASE WHEN Rn=2 THEN ERROR_IN_PHASE END) AS SECOND_PHASE_REWORK,
                          MAX(CASE WHEN Rn=3 THEN ERROR_IN_PHASE END) AS THIRD_PHASE_REWORK
                          FROM #Temp1 
                          GROUP BY File_ID
                         )tmp
             ON tmp.File_ID = t1.File_ID

      DROP  TABLE #Temp1
      DROP TABLE #Temp2