The emergence of ultra-high bypass ratio engines calls for advanced noise control technology. A promising technology is installing the acoustic liner at the casing over the rotor (OTR), forming the so-called OTR liner. Experiments have shown that this treatment could compensate for the reduced noise absorption due to the shortened intake length. Compared with the conventional liner receiving a pure acoustic pressure excitation, the OTR liner is exposed to the combined aerodynamic pressure perturbance and high acoustic pressure excitation, leading to complex flow mechanisms in the liner orifices. In this work, the large-eddy simulation method is used to investigate the flow phenomenon of OTR liner where each liner orifice is explicitly modeled to capture the flow behaviors at the blade tip proximity. Interesting findings are as follows: first, OTR liner orifices have an asynchronous dynamic response with a phase lag corresponding to the blade traversing speed; second, oscillating flow, resembling that in a classical Helmholtz resonator, is formed in the upstream liner orifices, while a bias flow appears in the downstream liner orifices. The dramatically different flow behaviors lead to non-uniform energy dissipation among orifices, implying the uniform impedance assumption in conventional acoustic liner definition fails when installing the liner near the rotor blade. Results also show that the orifice flow interacts with the blade tip leakage flow, affecting the development of the tip leakage vortex that may impact the rotor–stator interaction noise.