When you could not ship within your handling time, did you advise the buyer and give them an option to wait or request a cancellation.  Did you eventually ship with tracking and notify the buyer, and upload tracking to ebay.

Did you upload tracking details to the INR case.

I know sudden illness/accident/hospitalization etc, can create challenges for sellers without assistance or backup plans in place, but this does not diminish your obligations to the seller and/or ebay