The Fourier transform of $x$ is defined as $$\tilde x(\omega) = \int_{-\infty}^\infty x(t)e^{-i\omega t}dt $$ (maybe with a factor of $1/\sqrt{2\pi}$ in there, or a $+$ sign and/or a factor of $2\pi$ in the exponent, depending on what conventions you're using).
Plugging in $x(t) = \sigma((t-T)/a)$ gives $$ \tilde x(\omega) = \int_{-\infty}^\infty \sigma((t-T)/a)e^{-i\omega t}dt$$
Then you can do a substitution $u = (t-T)/a$ to get $$\tilde x(\omega) = a\int_{-\infty}^\infty \sigma(u)e^{-i\omega(au+T)}du = ae^{-i\omega T}\int_{-\infty}^\infty \sigma(u)e^{-ia\omega u}du = ae^{-i\omega T}\tilde\sigma(a\omega)$$
where $\tilde\sigma(\omega)$ is the Fourier transform of $\sigma.$
This is a general formula for how the Fourier transform changes when you shift and rescale.
You are indicating that the $\sigma$ is an impulse, which I'm taking to mean is a delta function centered on zero. The fourier transform is then $\tilde\sigma(\omega) = 1$ so you have $$ \tilde x(\omega) = ae^{-i\omega T}.$$