The film "ATATTOR" evolves around Mahesh, a man burdened by guilt and internal conflict as he tries to escape the shadows of his past. His journey takes place, just one day before mahalaya (দেবীপক্ষের সূচনা) where external chaos mirrors his inner turmoil. Mahesh encounters Abhaya, a calm yet intense figure who pushes him to confronts his darkest fears and regrets. Abhaya serves as a symbolic figure of confrontation and resolution, forcing Mahesh to face the moral consequences of his actions. The backdrop of Durga Puja, combined with ongoing protests, serves to highlight themes of justice, redemption, and the eternal battle between light and darkness. Mahesh's struggle is portrayed as a silent war within himself, representing the fall of his inner demons.