After Sadeera Samarawickrama was caught on the deep mid-wicket boundary with Sri Lanka on 135 for four, Mathews walked to the crease with the bat in hand but appeared to notice his helmet strap was broken before marking his guard.
The Sri Lankan number six signalled for a new helmet before facing a ball and Bangladesh captain Shakib Al Hasan then appealed to the umpire for the batter’s wicket, as he was not ready to face his first ball within the two minutes required by the competition rules.
After much deliberation and no withdrawal of the appeal, Mathews was forced to walk off the field having not faced a ball.
While within the laws of the game, questions will be asked over whether the dismissal is also within its spirit.
The World Cup rules state that “after the fall of a wicket or the retirement of a batter, the incoming batter must, unless time has been called, be ready to receive the ball or for the other batter to be ready to receive the next ball within two minutes of the dismissal or retirement. If this requirement is not met, the incoming batter will be out, timed out.”
Joe Root's record-equalling 33rd red-ball century had ensured England ended a difficult opening day with a chance to build a commanding lead, and they did just that early on as Atkinson took centre-stage.
Resuming at 74 not out, Atkinson brought up his maiden Test century with a fine drive past mid-on shortly before lunch, eventually ending his knock with 14 fours and four sixes.
He would later fall for 118 to the outstanding Asitha Fernando, who then completed a five-for by removing Olly Stone to wrap up the England innings at 427 all out.
Any hopes Sri Lanka had of making an early dent in that target were frustrated, however, as England shared the wickets around in a brilliant team bowling performance.
Chris Woakes and Stone, who removed Dimuth Karunaratne and Pathum Nissanka within the space of five balls – left the tourists teetering at 35-3 by the end of the 10th over, and there was little help to come from the middle order.
Matthew Potts took the ball and sent stumps flying to account for Angelo Matthews and Dhananjaya de Silva in the 21st over, with Woakes, Stone and Atkinson later also doubling up as the tourists collapsed.
Kamindu Mendis' steady knock of 74 off 120 balls brought some respite for Sri Lanka, but he edged Atkinson's delivery into the palms of Woakes for the final wicket, failing to match his ton from the first Test at Old Trafford on a miserable day for the visitors.
England then avoided any drama when taking up the bat for seven overs before stumps, and Ben Duckett (15) and Pope (2) will resume at the crease on Saturday, hoping to make their handsome lead an unassailable one.
Data Debrief: Atkinson's big moment
While Root's heroics put England in a decent position ahead of Friday's play, Atkinson's brilliant 118 – coming off 115 balls – could prove the difference in this Test, allowing England to build a strong lead despite a lack of support from the lower order.
Atkinson's previous best red-ball knock was a score of 21 not out versus West Indies at Trent Bridge in July.
Thomas was economical with the ball, finishing his four overs with figures of 3-20 to help restrict the Stars to 106 all out after they won the toss and chose to bat.
Sri Lankan pacer Chamika Karunaratne was the spearhead of the attack for the Falcons with a brilliant 4-11 off 3.1 overs while Captain Angelo Matthews (41) and Dinesh Chandimal (20) were the only batsmen to provide any resistance for the Stars.
The chase was a simple one thanks to a 101-run second wicket partnership between Kamindu Mendis (51 not out) and Fletcher (44 not out). The pair got together after the wicket of Minod Bhanuka for just six in the second over and guided the Falcons to 108-1 after 16 overs for their sixth win in seven matches.
