my      $INFILE_file_name = 'your_file';

open  my $INFILE, '<', $INFILE_file_name
        or die  "$0 : failed to open  input file $INFILE_file_name : $!\n";

while (<$INFILE>){
        next if ( m{ \A \s* # }x);

        ... your code here ...
}

close  $INFILE
        or warn "$0 : failed to close input file $INFILE_file_name : $!\n";