The IT Crowd is a weird comedy for me. Weird because the first time I was forced to pay attention to it was when I was sitting in a table full of Americans who were discussing comedy and slagging off British comedies. I didn't start an argument on the matter because these were kind people hosting me for free and especially since I hadn't seen IT Crowd at that point, I couldn't defend it when my friend called it "one of the least funny things" she'd ever seen.
So then later I watched it, the first two episodes, I think and couldn't get into it at all. And so I filed it under "British comedies I just don't understand" (like League of Extraordinary Gentlemen and Little Britain) and went about my business.
Later on, a British online friend said that he too hadn't been into it at all at first, but then had randomly come upon a series two episode and laughed out loud on several occasions. So I skipped most of series 1, and watched series 2 and loved it so much I literally watched all the episodes in a few days' time.
I loved the latest episode. While the show is not the best thing I've ever known, I have to say I'm glad I finally understand its style and can appreciate it. It's definitely among the best on-going comedies right now.