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:raw:perlio:encoding(UTF-16LE):crlf
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    :raw:perlio:encoding(UTF-16LE):crlf:utf8

$ hd Input.txt 
00000000  ff fe e4 00 62 00 63 00  0d 00 0a 00    |..ä.b.c.....|

#!/usr/bin/perl -w
use strict;
...
my $line = <$input_fh>;
chomp $line;
Dump $line;

SV = PV(0x69ae70) at 0x605000
  REFCNT = 1
...
  PV = 0x6778e0 "\303\244bc"\0
  CUR = 4
  LEN = 80

SV = PV(0x750cb8) at 0x777cc8
  REFCNT = 1
...
  PV = 0x86a070 "\303\244bc"\0 [UTF8 "\x{e4}bc"]
  CUR = 4
  LEN = 80

open my $fh, '<:encoding(UTF-16LE)', ...