Esteghlal, who started the campaign with a 5-2 win over Saudis Al-Ahli, will take Al-Shorta in Group C on Sunday.
Al-Shorta came up short against Qatar's Al-Duhail on Matchday One as the Iraqis fell to a 2-0 defeat. Esteghlal will be confident of winning another three points at the King Abdullah Sports City Stadium.
Despite the defeat to Al-Duhail, head coach Aleksandar Ilic saw his side produce an improved performance in the second half and will be expecting his players to bounce back against Esteghlal.
The Iraqis must also be focused from the start if they are to stand a chance of beating Esteghlal, with the Iranian side capable of punishing the slightest of mistakes.
Esteghlal did very little wrong against Al-Ahli and head coach Farhad Majidi warned that his side can only get better, the-afc.com wrote.
Unlucky to have been eliminated in the Round of 16 last year, Esteghlal believes it can advance to the knockout stage as group winner and another three points will be its target on Sunday.