〜にしても

忙しいにしても、連絡くらいはできるでしょう。

Isogashii ni shite mo, renraku kurai wa dekiru deshō.

Busy or not, you could at least have got in touch.

にしても grants the excuse and still finds it insufficient

行くにしても行かないにしても、早く決めて。

Iku ni shite mo ikanai ni shite mo, hayaku kimete.

Going or not, decide soon.

Two of them in a row means either way, it is the same

前者は仮定、後者は事実寄りです。

Zensha wa katei, kōsha wa jijitsu yori desu.

The former leans hypothetical, the latter factual.

If the reason has already been given, にしても takes it up