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Dear Aspirant,
Gap is not a concern and a hindrance for taking admission to MCom. It does not matter at all. I would suggest that you can do MCom as an External student.
Why do you wish to do it full time? MCom as a degree has now gone redundant and the industry no more is valuing it. You can do it just for being a Masters degree holder. Jobs just on the basis of MCom will be rare or if there are on low level/clerical/data entry.
What have you been doing after BCom? Were you working or are still working? I would suggest a professional course like CA, CS, CMA, LLB, MBA to have a better career.
Best wishes
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