When lodging lost pan card complaint, you can access a nearest office of Income Tax Department in your area to resolve such issues.
Once you have got to the office, you can get in touch with the public relations officer of the Income Tax Department and requesting for the address of the PAN cell.
In the instance you assert you did not receive the PAN Card while they claim they have already expedited it, you will be required to sign an affidavit stating expressly you have not received it so that they can start sending away a duplicate PAN Card.
In case your PAN card is misplaced, lost or stolen lodging a police complaint stands to reason. You will receive a carbon copy of First Information Report (or FIR) therefrom, which will facilitate the request to issue a duplicate PAN card.