Code:

#!/usr/bin/perl
use strict;
use warnings;

#my $in_fileName = "/Users/me/test.txt";
#my $out_fileName = "/Users/me/test-out.txt";
my ($infi, $oufi, @data_array, $line, $ctr);
my $txt1 = " Field:\t";
#open $infi, "<" . $in_fileName or die $!;
#open $oufi, ">" . $out_fileName or die $!;
while(<DATA>) {
    $line = $_;
    chomp($line);
    @data_array = split(/\t/, $line);
    $ctr = (@data_array) - 1;
    for ($ctr; $ctr >= 0; $ctr--) {
        print "$txt1,$data_array[$ctr],\t$ctr + 1, \t$.\n";
    }
    print  "Record: ", $line,"\n";
}
#close $oufi;
#close $infi;


__DATA__
1    2    3    4    5    6    7    8    9    10    11    12    13    1
+4    15
1a    2a    3a    4a    5a    6a    7a    8a    9a    10a    11a    12
+a    13a    14a    15a
[download]

Outupt:

 Field:    ,15,    14 + 1,     1
 Field:    ,14,    13 + 1,     1
 Field:    ,13,    12 + 1,     1
 Field:    ,12,    11 + 1,     1
 Field:    ,11,    10 + 1,     1
 Field:    ,10,    9 + 1,     1
 Field:    ,9,    8 + 1,     1
 Field:    ,8,    7 + 1,     1
 Field:    ,7,    6 + 1,     1
 Field:    ,6,    5 + 1,     1
 Field:    ,5,    4 + 1,     1
 Field:    ,4,    3 + 1,     1
 Field:    ,3,    2 + 1,     1
 Field:    ,2,    1 + 1,     1
 Field:    ,1,    0 + 1,     1
Record: 1    2    3    4    5    6    7    8    9    10    11    12   
+ 13    14    15
 Field:    ,15a,    14 + 1,     2
 Field:    ,14a,    13 + 1,     2
 Field:    ,13a,    12 + 1,     2
 Field:    ,12a,    11 + 1,     2
 Field:    ,11a,    10 + 1,     2
 Field:    ,10a,    9 + 1,     2
 Field:    ,9a,    8 + 1,     2
 Field:    ,8a,    7 + 1,     2
 Field:    ,7a,    6 + 1,     2
 Field:    ,6a,    5 + 1,     2
 Field:    ,5a,    4 + 1,     2
 Field:    ,4a,    3 + 1,     2
 Field:    ,3a,    2 + 1,     2
 Field:    ,2a,    1 + 1,     2
 Field:    ,1a,    0 + 1,     2
Record: 1a    2a    3a    4a    5a    6a    7a    8a    9a    10a    1
+1a    12a    13a    14a    15a
[download]

Hope that is helpful...