Captain Atom wins all 3 rounds, easily.
For those that have a problem understanding why this is, let me put it in simple terms: Goku is pretty powerful guy, whose power is completely reliant on Energy. Captain Atom is an insanely powerful guy, whose main power, is the ability to manipulate(and absorb) any kind of energy, with no known limits.
Anything that Goku throws at him, Cap. Atom can easily redirect.
Captain Atom is also a high level Matter Manipulator, who could simply dissolve Goku(take him apart on a sub-atomic level) with a single thought. Goku has absolutely no defense against Captain Atom's powers, while Captain Atom's main power, is pretty much a perfect defense against Goku's powers.
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