The Chief Executive of Dublin City Council says the decision to grant licences for just three Garth Brooks concerts was "appropriate, balanced and reasonable".
Owen Keegan and other senior DCC officials are appearing before the Oireachtas Transport and Communications Committee.
They are facing questions about the council's role in the rejection of licences for all five of the performances at Croke Park later this month.
Last night Aiken Promotions and Garth Brooks confirmed that all of the concerts have now been cancelled, with the refunding process to begin on Thursday.
Mr Keegan says he was willing to allow a fourth night, but he withdrew the offer after the country music singer insisted it was five or none.
He says he regrets the outcome but he is standing by his decision, saying: "Nothing that has occurred since I made the decision has changed my opinion that the decision was appropriate, balanced and reasonable.
"I very much regret the decision of Garth Brooks/Aiken Promotions not to hold the three permitted concerts and not to examine the options proposed by the city council in relation to the two concerts that were not permitted.
"This was their decision and they must accept the consequences."