Hi @Harsha Vardhan Doddi,
There is currently a lot going on about the new issue view you are referring to. Atlassian has plans to enforce the new view by March next year, but is aware that there is a lot to do. Expect the view to change quite a bit over the next coming months and keep an eye at this article to get an idea of what is / was / is coming.
Whereas in the old issue view tabs where just - well - tabs, in the new issue view they have been set up as glances. Have a look at this related question to learn more about how that was conceived.
As mentioned in the first article I referred to, this is going to change in the new issue view again to bring back the tab experience you are familiar with from the old issue view.
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