Employee resigned without restarting his duty post lockdown - issue a letter without including this period as he has not served us?

Hi All, Hope some of you might come across on the issue, of Employee resigned without restarting his duty post lockdown.
Problem with the employee :
a. He was from TN, and the Tamil government has restricted public transport.
b. He has not turned up from Mar-20 to till date ( almost 5 months).
So can't we issue a letter without including this period as he has not served us?

Legal position is clear that you cannot accept resignation from a previous date, that means it can be accepted only from the same or a later date. You can treat the intervening period of absence as dies non or apply the no work no pay rule.

Yes.You can ask the candidate to put his paper from a prospective date.