I don't mind if it's a brief kind of "sorry, life" sort of thing. But when it goes into enough detail that I then feel obligated to get into an awkward reassurance/concern dialogue with the recip, I'd really rather not.

"Sorry for late comment, I was having a tough time IRL. Thank you for writing for me etc etc," fine.

"This comment is so late because I was (specific medical/life/work details or whatever), I just could not find time to comment," TMI.

I prefer just a quick apology if you feel the need, then comment as if no time has passed.