Why there is smoke on top of an ice tray immediately taken from a freezer?

It's vapor, not smoke. To be maintained as a solid, water must be kept at a freezing temperature. When the ice tray is taken out, it gets immediately exposed to the much warmer ambient air. The heat from the ambient air transfers to the ice, and causes the top layer to undergo a rapid change of state - the most immediate change of state is a vapor form.