One answer –
Atma is within us. Parmatma is the one who created Atma!
My rebuttal –
Atma is not something that can be created.
If it can be created, then it will be destroyed too.
And if Atma is also destroyable ( just like all of us ), why bother with spirituality?
And if Parmatma created Atma, what did he create from?
Since there is nothing other than Parmatma ( because He is infinite, everything is Him ), He has to create it from Himself only.
In that case, Atma IS Parmatma.