I have input file which is given below
Input file
10,9:11/61432568509 118,1:/20130810014023 46,440:4/GTEL 10,9:11/61432568509 118,1:/20130810014023 46,44
One way with awk:
$ awk -v RS= -F'\n' 'BEGIN{OFS=","}{for (i=1;i<=NF; i=i+3) {print $i,$(i+1),$(i+2)}}' file 10,9:11/61432568509,118,1:/20130810014023,46,440:4/GTEL 10,9:11/61432568509,118,1:/20130810014023,46,440:4/GTEL
It defines each field to be a line. Hence, it prints them on blocks of three.