You could use a floppy disk formatted with DOS (or Windows) in 720Ko (not 1.44Mo) with the DOS "format" command that is still available from Windows XP (if you have it). If the floppy is a 1.44Mo one you will have to stick a piece of adhesive tape on the square hole that determine the floppy format. That is not the write protected hole but the other one ! Format your floppy disk at least twice or even three times. This is to prevent from strong magnetic field persistance of a 1.44Mo floppy disk original format. If your ATARI has got a 1.44Mo floppy drive and your ATARI could handle 1.44Mo format you don't have to use 720Ko format.
Find an apropriate picture viewer for JPEG on ATARI like GEMVIEW or SPEED OF LIGHT and open the floppy jpeg file with it.
That's it!
You could also use a serial cross cable or a parallel cable with appropriated ATARI an PC programs to transfer files between the two machines. I thing "ghostLink' is the name of one of them.
If you have a powerless ATARI computer than a Falcon or a clone and you have at least 1Mo of RAM in your ATARI, you could use a RAM disk program to speed up decompression stage. Make a copy of your file from your PC to a floppy and then an other one from the floppy to the RAM disk. View the file from the RAM disk.