Opting out of Sec 44AD

If an assessee opts for presumptive taxation scheme then he is required to follow the scheme for next 5 years. If he fails to do so, then presumptive taxation scheme will not be available for him for next 5 years and will be subject to audit if its total income exceeds the maximum amount which is not chargeable to tax. The question is, the assessee had filed its return in AY 2018-19 on presumptive basis. However, it hadn't filed the return for the AY 2019-20 and now wants to file its return for the AY 2020-21, AY 2021-22, AY 2022-23. Whether it shall be considered as the assessee has opted out of 44AD in AY 2019-20 when he hadn't filed its return of income?