I believe we should look to the spirit of the game for a solution.
The game is meant to be played with everyone taking a turn once per round.
So it goes against the spirit of the game to skip turns for the purpose of gathering a clump of armies for a surprise attack.
However there is the issue that sometimes real life prevent people from taking a daily turn. We all have our moments when we can't get to play.
So what to do?
Well I think the game itself decrees that people shouldn't be able to miss turns for an advantage. Missing a turn should be a disadvantage.
Usually it is, but there are times, especially in early moves that a person can use the missing turn as a strategy, where it becomes an advantage to them. This should not be.
So perhaps there can be a rule somehow that you only get the missed turn armies on missed turns after Turn 5, (or some other turn number).
Or if that's not feasible perhaps it can be that your missed turn armies are collected at half rate. i.e. You would have collected 6 for missed turns but you only get 3 as a penalty.
It really should be that missing a turn becomes a disadvantage, and never a way to create an advantage.