Mohammad, not knowing exactly how your data is organized you could follow this path:
data = eye(12); % as an example I use a 12-by-12 unity matrix
dataC = cell2mat(mat2cell(data,4*ones(1,3),12).');
dataC([2 3],:) = []; % replace [2 3] by [10 15 20 90 120]
dataR = cell2mat(mat2cell(dataC,2,12*ones(1,3)).');
Using the mat2cell command, first reshape the matrix from a 23*144-by-10 to a 144-by-23*10. Eliminate the rows and convert back to a 23*139-by-10. In other words try
dataC = cell2mat(mat2cell(data,144*ones(1,23),10).');
dataC([10 15 20 90 120],:) = [];
dataR = cell2mat(mat2cell(dataC,139,10*ones(1,23)).');
