Abandonment of employment letter sent even after resigning due to family issues

I joined a reputed company through campus interview and I have served nearly 7.5 years. Recently I came on leave as my wife was about to deliver a baby, but unfortunately the baby couldn't survive. My wife and family was in total distress and my wife had further health issues. Even my mother age is 70 yrs and her health is also very ill. I applied leave for a month which was approved. Later I applied for 10 days LTA leave in continuation with the previous leave. Which was in progress. As I stay in Karnataka and my work place is in Odisha state. Also I am the only person to take care of my family, so I thought that taking leave is not a permanent solution and decided to resign.

First I verbally informed and my immediate superior. I sent a resignation letter via email and also sent a hard copy via post. But they told me to come and report to the job, and I kept on telling them that I cannot leave my family and come so far and kept on requesting to accept my resignation and relieve me.

But after 2months they sent me this abandonment of employment letter. I want to resign from the job. I have done nothing wrong and I have sincerely done my work. All I want is to resign from my job properly.

It is not clear from the post whether the approved leave was with pay or on loss of pay and in case of with pay whether you were paid leave salary so far and also whether your resignation was officially rejected with any reasons and a direction was formally given to you to report for duty on or before a stipulated date. In the absence of formal rejection of your resignation and direction thereof to report for duty on or before a particular date, the employer can not suo motu jump into a hasty conclusion of abandonment of employment. You politely write back to your employer that their stand of abandonment is not correct when you had already submitted your resignation that was neither accepted nor rejected and informed your inability to report for duty on the expiry of the approved leave as per their oral instructions due to personal circumstances, time and distance. So, request once again to accept your resignation and adjust the notice period monetary obligation, if any from the amounts due to yourself on your resignation.

What kind of duties were you performing in the company?
Any document/property to hand over?
There is no real option other than to convince the company your genuine problems and seek acceptance of your resignation.
You have served for 7.5 years and they must be knowing you well enough to understand that you will seek resignation without real problems.
You may have to visit their office and talk face to face with higher management.

You may need to visit the office at least once to submit "No Dues Certificate". You have to obtain this from all (concerned) departments which are associated with your day to day works. As a settled law, until your resignation is accepted by the management in writing, you are deemed to be in service of the company. Management may not settle your dues without No dues certificate. Be polite with the management and explain your (genuine) inability to continue in the job. All the best.
Sorry to hear that your baby couldn't survive.
Raghavendra

If you have proof of sending the resignation letter, then the letter of abandonment of service sent by the company will not have much effect. Since you have already sent the resignation letter, you do not require to send it again.
However, you need to carefully reply the letter of abandonment sent by the company. For this reply, you should take help of a lawyer.