#!/usr/bin/perl

use strict;
use warnings;
use Data::Dumper;

my @array;

{
    local $/ = "\nITEM";
    open my $fh,'<','./item.txt' or die $!;
    while(my $entry = <$fh>){
        chomp $entry;
	$entry = 'ITEM'.$entry unless $entry =~ /^ITEM/;
	push @array,[split /\n/,$entry];
    }
    close $fh;
}

print Dumper(\@array);