Well, it's not possible to call user controls(.ascx) directly from XSLT files. However depending upon what you want to achieve, you can call .net methods, called XSLT extension methods, from XSLT file. For instance, you may need to write code similar to below to call custom .Net GetData() method.
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:customObject="urn:yourNamespace">
<new-data>
<xsl:value-of select="customObject:GetData()"/>
</new-data>
...
Of course the type needs to be registered before it can be used. Type registration can be done into web.config or dynamically by calling AddExtensionObjectMethod of XSLTArgumentList class.
Sitecore offers XSLT extension controls too and unlike extension methods, it isn't a .net feature. XSL extension controls are XML elements in XSL renderings that correspond to .NET classes. For example, the XSL extension control corresponds to the
Sitecore.Web.UI.XslControls.Text .NET class. It will be consumed something like this in XSLT file:
XSL extension controls are standalone elements in the XSL code.
To register a custom type, add following to element in web.config:
<extension mode="on" type="NamespaceName.ClassName, AssemblyName" namespace="http://www.w3.org/1999/XSL/Transform" singleInstance="true"/>
Reference: http://sdn.sitecore.net/upload/sitecore6/64/presentation_component_xsl_reference_sc62-64-a4.pdf