Combine multiple row's records in one row with MS Access Query?
Try the below query will solve your problem:

SELECT ID, STUFF(
     (SELECT ', ' + CAST(Item AS VARCHAR(20)) [text]
     FROM TBL12
     WHERE ID = t.ID
     FOR XML PATH(''), TYPE)
    .value('.','NVARCHAR(MAX)'),1,2,' ') Items
FROM TBL12 t
GROUP BY ID


Since you add many tags in the post, I solved in MSSQL using STUFF. 
Working fiddle: http://sqlfiddle.com/#!3/d805d/4