Abd al-Razzaq said: Ibn Jurayj informed us: I said to Ata: In your view, which time is best for offering the Isha prayer? He said: I heard Ibn Abbas (may Allah be pleased with them both) say that one night the Prophet (peace and blessings be upon him) delayed the Isha prayer until people fell asleep, then woke up, then fell asleep again. When they woke up, Umar bin al-Khattab (may Allah be pleased with him) stood up and said: The prayer time is passing. Ata said that Ibn Abbas (may Allah be pleased with them both) said: Then the Prophet of Allah (peace and blessings be upon him) came out. It is as though I can still see the scene now: water was dripping from his (peace and blessings be upon him) blessed head and he (peace and blessings be upon him) had placed his hand on one side of his head. He (peace and blessings be upon him) said: "Were it not that I fear hardship for my Ummah, I would have ordered them to pray it like this (at this time)." Ibn Jurayj said: I asked Ata how the Prophet (peace and blessings be upon him) had placed his hand on his blessed head. To show me, Ata spread his fingers apart a little, that is, he opened his fingers, then placed the tips of his fingers on the parting of the hair, then brought the fingers together and began to pass them over the head in this way until his thumb touched the lobe of the ear on the side of the face.
Then he passed his hand over the temple and the edge of the beard. He was neither falling short nor going beyond. I asked Ata: How long did the Prophet (peace and blessings be upon him) delay the Isha prayer that night? He said: I do not know. Then he said: What I love most is that, whether you pray it in congregation or alone, you pray it late, as the Messenger of Allah (peace and blessings be upon him) prayed it that night. If that is hard on you when alone, or on the people in congregation when you are their imam, then lead them in it at a middle time, neither too early nor too late.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصلاة / 2114