as new user, always remember to show what you already tried, or you risk to obtain back working solutions not suitable for your Perl level, as the following one ;)

cat data-sample.txt

a     b    c    d    e    f    g    h
aa
bb
cc
dd
aa
bb
cc
dd
aa
bb
cc
dd
1    2    3    4    5    6    7    8    9    10    11    12    13    1
+4    15    16

#NB pay attention to windows double quotes!

perl -M"0;$t=qq(\t)" -F"\s+" -le "$.==1?@h=@F:eof?@n=@F:push@l,$F[0]}{
+print$t,join$t,@h;print join$t,shift@l,map{shift@n}1..$#h,$/while@l" 
+    data-sample.txt

        a       b       c       d       e       f       g       h
aa      1       2       3       4       5       6       7       8
bb      9       10      11      12      13      14      15      16
cc
dd
aa
bb
cc
dd
aa
bb
cc
dd
[download]

you can prepend -MO=Deparse to the above to see it a bit de-obfuscated. It uses eskimo greeting and maori farewel (;) from perlsecret

L*