I am interested in understanding the procedure for creating a new scale using the Item Response Theory and would appreciate any help or suggested readings to understand the sequential process that one must go about when creating a new scale.
In my humble opinion, one of the great books for introduction to IRT (and for test construction) was written by Mark Wilson. This could be a good starting point.
Wilson, M. (2005). Constructing measures: An item response modeling approach. Mahwah, NJ: Erlbaum.
Have you thought about the model you are going to use? Depending on it, some resources are better than others :) (e.g., if you are going to use a 2PL model, you might not want to read a lot about Rasch :)