In my opinion, you would need to have the operative report to determine if a tissue rearrangement can be coded separately that said in my opinion if the definition of 'tissue transfer and rearrangement has been met in the op note, I recommend coding the ATT, as ATT is not simple, intermediate or , complex closure of a surgical incision. The terms being used simple, intermediate and complex closures refer to simple intermediate and complex repairs/closures, not tissue transfers, CMS reference below for the difference.
Oncoplastic reconstruction, to achieve an acceptable cosmetic outcome is integral when the method to achieve this outcome is simple, intermediate or complex repair, i.e. no reconstructive service is performed. Flap transfer, localized tissue rearrangement are not in CPT terms simple, intermediate or complex closures/repairs. If the documentation does not support a tissue transfer: "Tissue transfer and rearrangement requires that adjacent tissue be incised and carried over to close a wound or defect", then the 'complex closure' is integral to the lumpectomy.
References:
CMS: "Extensively undermining of adjacent tissue to achieve closure of a wound or defect may constitute complex repair, not tissue transfer and rearrangement. Tissue transfer and rearrangement requires that adjacent tissue be incised and carried over to close a wound or defect. (NCCI chapter 3 H.3)"
CMS: Closure/repair of a surgical incision is included in the global surgical package. Wound repair CPT codes 12001-13153 (complex wound repair) shall not be reported separately to describe closure of surgical incisions for procedures with global surgery indicators of 000, 010, 090, or MMM
CMS: The CPT Professional classifies repairs (closure) (CPT codes 12001-13160) as simple, intermediate, or complex. If closure cannot be completed by one of these procedures, adjacent tissue transfer or rearrangement (CPT codes 14000-14350) may be used. (NCCI manual CH3 H.1)
NCCI manual CH3 J8 prohibits ATT codes with other reconstructive procedures as the reconstructive procedure include the ATTs related to the same site as the reconstruction: Breast reconstruction procedures (CPT codes 19357-19369) include adjacent tissue transfer, or rearrangement procedures (e.g., CPT codes 14000, 14001) if performed. An adjacent tissue transfer or rearrangement procedure may be reported on the same day as a breast reconstruction procedure if the adjacent tissue transfer or rearrangement is performed at a different site unrelated to the breast reconstruction procedure.