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You do have it; you just need to load the right view profile. You probably have the web profile loaded.
To get that menuitem click Settings -> Load View Profile -> and you will likely see one for file management. Select that one then you should have the "view hidden files" menuitem. If it doesn't try one of the other profiles (distributions may vary, etc.)
I'm running Konqueror 3.3.2 and it's exactly where netcrawl said it was. Thinking maybe you ran it as root, I tried that as well and the "Show Hidden Files" was still under the View menu item. Do you at least have a View menu item?