I don’t hate the call, but I don’t like it either. I think this should be a fold here a lot of the time, especially this early in a tournament. There will be better spots. Against certain players you can make this call, which is why I don’t hate it, but against like 95% of players this is probably a fold.
I’m not much of a tournament player, so maybe someone else will chime in, but this is my take on the hand. 3-betting a UTG raise from the small blind is really strong. He can call medium strength hands at a discount, so he should have a very strong range here. TT+, maybe AQ+, but probably higher than that. Given that range, what do you beat? JJ and AK, and how often is he betting flop and turn with those hands.
Maybe if we expand his range to include KQ he takes this line and you can beat that. Even then though, I think he’s got more hands that beat you than hands that you beat. I just think it’s pretty optimistic to think that he’s bluffing or has KQ here and not value betting a set or overpair.