yes
It is not correct.
normaly in a tie beam or any other concrete beam " beam depth" is the governing factor
If the beam depth is more, it can go for a larger span and also the beam can withstand a higher load.
Therefore unless a special case like "band beam" or slab beam( normaly construct at upper floor levels),according to the normal practise of structural design in selecting a sutable beam size - depth to be equal or larger than the width.
But another purpose of a tie beam is to connect all column footings to minimize the differential settlement of column foundations.
Also I cannot understand why the contractor or Bass fixed the beam reinforcement in wrong direction?
Anyway, if this is a 2 to 3 storied house/building & the soil condition at the site is not much adverse ( according to the photograps, Peaty soil or clayey soil with high water table not visible at the site ) and if the spacing of the column footings are not larger than 18 feet(say) ,this is not a very big issue.But the best practise is to untie all the reinforcement and refix it to a correct manner. May be the "bass" made a mistake by completing the concrete pad or rubble work at a higher elevation and now to cover up that mistake & also to tally with the correct Finished Floor Level(FFL), he may be fixed the tie beam reinforcement in this way ??