Citing administrative concerns, Chief Secretary Sanjay Mitra earlier in the day asked the EC urging it reconsider its decision.
Taking a tough stand against the order, Banerjee Monday had refused to comply and continued her defiance the second day, keeping up with her tirade against the panel during her addresses in Bankura and Purulia districts.
"I cannot be knowingly made to do something which is unjust. If the transfer were genuine, there was no problem but transferring officers to allow Congress to win is not acceptable," she said during one of her rallies Tuesday.
She later relented but said she will write to panel Wednesday expressing her disappointment and that the state government's opinion was not sought before issuing the order.
She also warned that in case of any untoward incident, the responsibility will be on the EC.