Martin Honnen help me to get answer from other post, hence just thought to share answer to help others but still I am wondering if there is any other way to do this - as in this approach if there is change in XSD tag sequence one has to change xsl sequence too.
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="2.0">
<xsl:output indent="yes"/>
<xsl:template match="node()|@*">
<xsl:copy>
<xsl:apply-templates select="node()|@*"/>
</xsl:copy>
</xsl:template>
<xsl:template match="ROOT">
<ROOT>
<xsl:apply-templates select="A1"/>
<xsl:apply-templates select="D1"/>
<xsl:apply-templates select="C1"/>
<xsl:apply-templates select="B1"/>
</ROOT>
</xsl:template>
<xsl:template match="A1">
<a1>
<xsl:apply-templates />
</a1>
</xsl:template>
<xsl:template match="B1">
<b1>
<xsl:apply-templates />
</b1>
</xsl:template>
<xsl:template match="C1">
<c1>
<xsl:apply-templates />
</c1>
</xsl:template>
<xsl:template match="D1">
<d1>
<xsl:apply-templates />
</d1>
</xsl:template>
</xsl:stylesheet>