UNIX for Advanced & Expert Users

Seqno,EmpID,EmpName,Dept
1,123,"Vipin 
Agrawal","IT
BUSINESS
OFFSHORE"
2,124,"Simon Bhai","IT"

1,123,"Vipin Agrawal","IT BUSINESS OFFSHORE"
2,124,"Simon Bhai","IT"

use strict;
use warnings;

open FILE,"<file";

foreach ( <FILE> ) {
     if ( /^seqno/i ) { 
       print $_  ;
       next ;
     }
     if ( /^[0-9].+"$/ ) {
         print "\n$_" ;
     }
     else {
        chomp;
        print "$_ " ;
     }
}