is an expression which makes use of the adverbial-particle は, and the adverb 兎（と）も角（かく） meaning ‘to set aside’, or ‘at any rate’. This structure will be used when the speaker wants to change the topic from (A) to (B), or mention (B) as being something additional on top of (A).
is primarily seen following nouns in their dictionary forms. In many cases, this will be when (A) is something that the speaker thinks is not worth considering, or not worth making an issue out of when (B) is more important.
Apart from the appearance of this dish, it is very delicious.
Setting aside whether the rent is expensive or cheap, I want to live near Tokyo station.
Setting aside the pay, I want a worthwhile job.
Fun-fact - The adverb 兎（と）も角（かく） is thought to have come from the Buddhist expression 兎角亀毛（とかくきもう）, meaning ‘horns on rabbits, fur on turtles’, referring to things that do not exist. Although this particular meaning is not widely accepted as being strongly related to the modern meaning of 兎（と）も角（かく）, some relation can be drawn between it and English phrases such as ‘(A) is neither here nor there’ in reference to something that is non-existent, or of little importance.
I want to marry someone who is kind and a good cook, whether she is beautiful or not is neither here nor there.