There are trade-offs in the world of restaurants, and every restaurant owner must decide what is important and what to put their money into. Some opt for fantastic displays of aquarium fish, others collect vintage photographs and still others ignore these distractions to focus solely on the food.

At Urban pl8, a new restaurant on the west side of Atlanta, owner and chef Betsy Pitts forgoes some of the comforts of traditional restaurant dining, such as fancy paper for the menus and valet parking, in favor of flavor.

For Pitts, the trade-off was to spend less money on overhead costs like décor and to put the restaurant in an off-the-beaten-track location.

But what the simple yet pleasing décor lacks in extravagance, the food makes up for with taste. After years as a chef at acclaimed Atlanta restaurants, such as Bacchanalia and Floataway Café, Pitts has connections. In addition to knowing how to cook it, Pitts knows where to find the best local food.

Most dishes at Urban pl8 are simple, but the ingredients speak for themselves, which may make guests wonder why more restaurants don’t take this culinary high road.

One starter dish takes advantage of August’s local tomato bounty. It consists of fresh red and yellow Roma tomatoes in a warm bath of olive oil and spices and sprinkled with salty parmesan cheese. Entire cloves of roasted garlic that are mixed in with the tomatoes have such a soft, pillow-like texture that diners can eat them whole, a far cry from garlic in its raw, acrid state.

The dish is served with a generous basket of grilled and lightly oiled bread, which the restaurant regularly outsources from local bakeries like Alon’s in the Highlands or Croissant Bakery in Norcross. The grilling gives the bread a crispy outside and a soft inside, not to mention sexy grill marks usually seen on the likes of burgers and panini.

The bulk of Urban pl8’s rather short menu features sandwiches and burgers. The chicken salad sandwich looked simple enough but wowed with flavor. Thick chunks of fresh chicken were mixed with celery, capers, creamy white truffle aioli and fresh bacon to give it a smoky flavor. This filling was moist and, despite my best efforts at keeping it together, broke through the bread. Still, even with a fork the sandwich tasted delicious.

Sandwiches are normally served with a side of mixed greens, but because of the menu’s constant state of flux, due to its dependence on seasonal foods, guests received a side of homemade potato chips instead. They were thick, fresh and lightly salted, but nothing special compared to the other menu items.

One of the simplest but most memorable dishes was a side of beets and soft bleu cheese crumbles. This classic combination consisted of earthy, sweet purple beets and the creamy cheese, plus some chopped almonds for crunch.

The most unique dish I tried was Lily’s nut burger. The warm patty of ground cashews and rice reminded me of a nutty tempeh cake without the obvious health-food stamp. It was served on a perfectly toasted grainy bun and topped with a thick slice of juicy local tomato.

A dollop of light pink sauce made simply of sour cream and spicy peppers added flavor to what would have otherwise been a bland dish.

Aside from the ideal simplicity of the food, Urban pl8’s location and minimal décor are two places where the restaurant reduces its own bill. It is located in the West Side neighborhood where carpet and furniture stores far outnumber restaurants, but as an added bonus, there is plenty of free parking.

The venue itself is a building that looks like a cavernous metal farm shed on the inside. The walls are made of corrugated iron and white-painted cinderblocks.

Though the atmosphere is more of an afterthought to the food, it is still worth mentioning.

The walls are simple, decorated only with linen curtains, a few mirrors and splashes of color from the paintings that Gregg Irby Fine Art regularly rotates into Urban pl8.

The tables and wooden benches are bare except for little cups of fresh peppers that act as centerpieces. You order at the counter and a waiter delivers the food to your table. Outdoor seating is available, though the view is nothing special.

Pitts says that as soon as the restaurant is established she will increase dinner service to several nights a week. Until then, Urban pl8 remains a lunch spot Tuesday through Saturday, with dinner served on Friday and Saturday evenings.

Most lunch items will cost you about $6 and dinner, which features larger portions, adds more dishes that range from $6 to $16.

The name Urban pl8 is a point of interest. As she worked out the details of opening her first restaurant, Pitts asked her friends to help her come up with a name.

After many tries, one friend suggested the name “WTF”? Pitts liked the idea of text lingo in the name and soon Urban pl8 was born.

With a trendy name, simple food and minimal décor, Urban pl8 is the result of a great calculation in restaurant tradeoffs.

Pitts has her priorities straight; her sources — local farmers who grow food honestly and without pretense — combined with low prices make for a great concept. If you can do without the frills of fine dining, Urban pl8 is well worth the drive.

— Contact Elizabeth Encarnacao