After viewing the code. Q is defined somewhere after this line. Since makefile has a peculiar concept of a variable (which can be extended), it can be implemented anywhere. Q is used to display the message or not (possibly for Quiet).
ifeq ($(KBUILD_VERBOSE),1)
quiet =
Q =
else
quiet=quiet_
Q = @
endif
And for the latter, @:it means do-nothing-output-nothing.
So, the conclusion is $(Q)@:simple do-nothing-output-nothing.