An incident is an unplanned interruption or reduction in service quality. Record what the user can't do and which service or configuration item is involved. A clear description should help another analyst reproduce the symptom without contacting the caller again. A request for a new standard service belongs in the catalog process instead.
Impact describes the scope of the business effect. Urgency describes how soon the business needs restoration. Priority follows the configured impact and urgency rules, rather than the force of the caller's wording. In this instance you can inspect these fields separately. Don't raise urgency merely because the incident is old. Establish the current business deadline, affected users, and available workaround, then record the evidence.