A communication device for handling an uplink (UL) transmission with a plurality of sounding reference signals (SRSs) comprises at least one storage device; and at least one processing circuit, coupled to the at least one storage device. The at least one storage device stores instructions, and the at least one processing circuit is configured to execute the instructions of: selecting a SRS from a plurality of SRSs; performing a channel sensing procedure via a spatial relation associated with the SRS, to obtain a result; and performing an UL transmission via the spatial relation to a network according to the result.