The two sides sparred twice in the regular season of the recently concluded Indian Super League (ISL) with a 1-1 draw in Kolkata followed by a 5-1 victory in favour of the hosts in Goa.
"Since our last match (against FC Goa) on 8th February, there have been a lot of changes in the mentality of the team (ATK) and the atmosphere. It's also a new knock-out based format and a new day," ATK assistant Bastab Roy reacted.
"Goa play as a team with a good mix between foreigners and Indian players. We respect all teams equally. We are looking forward to bouncing back and bring back some glory," he added.
Derrick Pereira, FC Goa assistant, who is in charge of FC Goa in the absence of head coach Sergio Lobera, said, "We are happy to play against an ISL team because I-League teams want to prove a point that football in India is on equal terms."
"Nothing is easier in any form of football or in any tournament. We have to put up our best efforts and get the best result," he added.
When asked for his views on the difference between the I-League and ISL, Pereira replied, "There is not much difference. Football is football. It depends on how the teams approach the tournament. I hear a lot of things about teams complaining about the time of the tournament, the conditions that they have to play under.
"The ISL teams were well set before the league could start, whereas I-League teams have made a lot of changes in their teams," he continued.
"At some point, there was a little confusion whether this tournament is going to happen or not. I cannot talk for other teams, but when we were told that this tournament is going to take place, we started preparing ourselves."
The former Salgaocar FC coach also touched on the impact Lobera's attacking style of football has had on the Gaurs.
"We had a good season considering we ended up at the bottom of the table last year. Sergio Lobera has brought about a style that entertains the crowd and we have got an excellent set of players who follow his ideas.
"Robbie Keane is the third manager at ATK now. We had played them (in Kolkata) when (Teddy) Sheringham was the coach and then Ashley Westwood was their coach when they came to Goa.
"We are expecting a different type of game style. We have seen their recent matches but we will keep focusing on our own game and see how best we can get a result tomorrow considering the conditions over here," Pereira concluded.