https://drafts.csswg.org/css-ui-3/#resize:
When an element is resized by the user, the user agent sets the width and height properties to px unit length values of the size indicated by the user, in the element’s style attribute DOM, replacing existing property declaration(s), if any, without !important, if any.
Does this mean that we can't resize an element with !important width/height? The end of this sentence may not be easy to understand.
The div element with the following style can't be resized indeed in Firefox and Chrome.
#div {
width: 200px !important;
height: 200px !important;
overflow: hidden;
resize: both;
}