A method and device for performing an Automatic Repeat Request (ARQ) procedure in a wireless communication environment are provided. An initiation of the ARQ reset procedure is triggered by one of a transmitting device and a receiving device. A sequence number corresponding to a start of an ARQ window is determined. The sequence number is a sequence number of a first ARQ block to be transmitted by the transmitting device upon completion of the ARQ reset procedure. An ARQ reset message indicating the determined sequence number is transmitted to the receiving device. Accordingly, first and second pointer values of the ARQ window at the receiving device is set to the sequence number in the ARQ reset message. An ARQ reset acknowledgement message is sent to the transmitting device. Moreover, first and second pointer values of the ARQ window at the transmitting device is set to the determined sequence number.