What it means
抜きにして means “without” or “leaving out,” marking a person, thing, or factor as excluded from consideration or omitted from an activity. It is commonly used when discussing a situation from which something is intentionally set aside. The construction itself does not necessarily imply that the omitted item is essential; whether its absence causes difficulty or changes the result depends on the surrounding context.
Usage note
抜きにして normally follows a noun with を. When followed by は, as in Nを抜きにしては, the phrase often introduces a condition under which something is difficult or impossible, but this conditional meaning comes from the full sentence rather than from 抜きにして alone.
How to use it
予算を抜きにしては、計画は立てられません。
The plan cannot be made without the budget.
予算を抜きにしては、計画は立てられない。
The plan cannot be made without the budget.