#!/usr/bin/perl -w
use strict;

require Text::Table;
use Algorithm::Loops qw( MapCarU );

my $t = Text::Table->new( qw( ID Name Source Type Assigment ) );
my @rows= (
    [ 1, '...', '...', '...', '...' ],
    [ 2, '...', "NA\nEU", "Emp\nEx-emp", "Active\nInactive" ],
    [ 3, '...', '...', '...', '...' ],
);
$t->load(
    map {
        MapCarU {
            [ map { defined($_) ? $_ : '' } @_ ]
        } map {
            [ split $/ ],
        } @$_
    } @rows,
);
print $t;

##</code><code>##

ID Name Source Type   Assigment
1  ...  ...    ...    ...
2  ...  NA     Emp    Active
        EU     Ex-emp Inactive
3  ...  ...    ...    ...

##</code><code>##

$t->load( map { MapCarU {[@_]} map [split $/], @$_ } @rows );