If he bought a put and was assigned he would own the stock. If he then held the stock through the ex-dividend date then he would get the dividends. However, this is not how I read OP's post.

That's only possible if he owns the shares on the ex dividend date. An option is not share ownership.

If you don't own the shares then you don't get the dividends. An option is a right to purchase or sell, not ownership of the underlying stock.

In your case you ignore the dividends since you never recieved it.

"How to lose money and infuriate people" by anonymous.