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Author                  :  tom jones
Number                  :  abc123
...
Paragraph Number           Requirement Number   Last Modified
BCBLUE-BC-191.a            SMAPSFS-VPU-1232          18
BCBLUE-BC-232.g            SMAPSFS-VPU-2342          18

use strict;
$/ = "";                # paragraph mode.
...
                      qq{"$number","$para","$requirement"\n};
        }
}

File Name,Author,Date (MM/DD/Year),TIME (H:M:S),Version No.,Number,Fea
+ture Name,Paragraph Number,Requirement Number
"house.doc","tom jones","05/16/2002","","17","abc123","nothing was cha
+nged","BCBLUE-BC-191.a","SMAPSFS-VPU-1232"
"house.doc","tom jones","05/16/2002","","17","abc123","nothing was cha
+nged","BCBLUE-BC-232.g","SMAPSFS-VPU-2342"
"house.doc","fred jones","05/18/2002","","18","abc124","nothing much w
+as changed","BCBLUE-BC-191.a","SMAPSFS-VPU-1232"
"house.doc","fred jones","05/18/2002","","18","abc124","nothing much w
+as changed","BCBLUE-BC-232.g","SMAPSFS-VPU-2342"

while(<>)
{
...
      }
      print;
}