$\frac{1+a}{1-a} = \frac{1 + \cos \theta + i \sin \theta}{1 - \cos \theta - i \sin \theta} = \frac{2\cos^2 \frac{\theta}{2} + 2i \sin \frac{\theta}{2} \cos \frac{\theta}{2}}{2\sin^2 \frac{\theta}{2} - 2i \sin \frac{\theta}{2} \cos \frac{\theta}{2}}$
$= \frac{2\cos \frac{\theta}{2} (\cos \frac{\theta}{2} + i \sin \frac{\theta}{2})}{2\sin \frac{\theta}{2} (\sin \frac{\theta}{2} - i \cos \frac{\theta}{2})}$
$= \cot \frac{\theta}{2} \frac{\cos \frac{\theta}{2} + i \sin \frac{\theta}{2}}{-i(\cos \frac{\theta}{2} + i \sin \frac{\theta}{2})} = \frac{\cot \frac{\theta}{2}}{-i} = i \cot \frac{\theta}{2}$.
$i \cot \frac{\theta}{2}$