Unfortunately, directly enrolling into TY BCom through IGNOU without completing TY BCom from SPPU might not be feasible.

IGNOU generally follows a structured program progression. While they offer various undergraduate and postgraduate programs, it's unlikely that they have a direct entry point into the second year of a specific course.

However, you do have options:

1. Re-attempt TY BCom: If possible, re-attempt TY BCom through SPPU or another recognized university.
2. Equivalent Courses: Explore if IGNOU offers equivalent courses that can be counted as credit transfers. You might need to complete additional courses to fulfill the degree requirements.
3. Lateral Entry Programs: Some universities offer lateral entry programs for students with prior qualifications. Check if IGNOU or other institutions have such options.

It's crucial to consult with IGNOU's admission office to get accurate and up-to-date information. They can guide you on the best possible course of action based on your specific circumstances.

Remember, planning and exploring all available options is essential to continue your education without significant setbacks.