Sec 139 rotation of auditors

139(9) says retiring auditor to remain as auditor of company in case no auditor is Ratified at Annual general meeting.
however if 5 yrs are completed of retiring auditor then he will not be deemed to be reappointed u/s 139(9)/(10).
However there is no provision to deal with such case in companies act.
But retiring auditor will not be reappointed in such case.

Reappointment u/s 139(9) is subject to provison of 139(1) and if company in said query is Listed or Prescribed unlisted company which mandatorily needs to provide cool off period, then cool off period to be complied (5/10 Yrs) ? In This case Board Can Appoint another auditor subject to conformation at ensuing AGM !