I think you want
<xsl:for-each select="//ItemList/Item">
<xsl:for-each select="//ItemPlanList/ItemPlan[ItemID = current()/ItemID]">
...
</xsl:for-each>
</xsl:for-each>
but you might want to post a well-formed XML sample to start with. Note also that // is expensive, you might want to use an exact path instead e.g. /root/ItemList/Item if there is a root element containing the ItemList elements.
MVP XML
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