Internal Requisition Transfer Order Without Stock or Cost of an item

Please note: In our case the cost organization and Item setups are working fine.
Whenever a new item is Created which obviously will not have any cost until Purchase Receipt is made or miscellaneous transaction is created.
In our scenario Departments will request for the item/material even if store does not have any stock available for that item, the logic behind this is that, after receiving the requisition, store will make sure to arrange the stock through raising Purchase Requisition or PO. But since cost is not available for that item, yet IR will not be created.
Although movement Request is a similar functionality, but it does not require cost to be available in a source organization.