Epithelial tissue sheets envelop all body surfaces, lining body cavities and hollow organs. They develop distinct three-dimensional formations well-suited for their specific physiological functions, such as the branching alveoli in the lungs, tubular structures in the kidney, and villi in the intestine. Epithelia must endure intricate 3D deformations across various lengths and time ranges to develop and sustain these structures. They display intricate dynamic viscoelastic rheological characteristics. The mechanisms underlying the emergence of epithelial shape due to active stresses, viscoelasticity, and luminal pressure are poorly comprehended. To address this question, we develop a continuum dynamical tissue bilayer model, which effectively captures the mechanical properties of both the apical and basal layers and the lateral surface of cells and offers a superior alternative to the current vertex model for investigating the dynamic characteristics of epithelial tissues. We have created a computational framework that utilizes the principles of the Finite Element method to analyze the viscoelastic properties of epithelial tissues. We utilize the suggested modeling framework to understand the dynamics and restructuring of 3D epithelia. We discovered that domes subjected to constant pressure gradually inflate and eventually reach a steady state. Our analysis revealed that stretching causes the generation of viscoelastic stress and active tension inside the tissue. To achieve a steady state, cytoskeletal remodeling dissipates viscoelastic stress and active tension increases to counterbalance the external pressure. We have discovered that when deflation occurs rapidly, at a rate quicker than the viscoelastic relaxation, it causes the tissue to experience compressive tension. This tension leads to the buckling of the epithelial dome, with varying degrees of symmetry breaking, to accommodate the excess tissue area. We especially investigate the impact of size, dome shape, lateral surface area of cells, and deflation rate on the buckling. We demonstrate how the dynamic viscoelastic properties of the actomyosin cortex facilitate the deliberate folding of rapidly collapsing domes into predetermined buckling configurations. Theoretical results are also supported by the results of the experiments. Our research introduces a novel method for engineering epithelial morphogenetic events.