Bord Failte's non-attendance at the hearing yesterday was described as "unfortunate and unhelpful" by Mr Des Johnson, senior planning inspector at the inquiry, when asked about it by Mr Michael O'Donnell, counsel for Mr Dermot Desmond.
Mr Johnson said: "I regret Bord Failte is not in attendance. I regret this and consider this unfortunate and unhelpful."
Earlier, Mr Johnson gave the background to the tourist board's involvement. He said that in the revised Environmental Impact Study, the board confirmed the specifics of the site and then began a cost analysis on behalf of the Government.
In a written submission, the board agreed that a total of 4 million sq.ft. would be required to fund the National Conference Centre's ongoing deficit.
On the first day of the hearing, Mr Johnson said he stated that a written statement was not enough as the inspectors and others might wish to ask questions.
On the second day, Mr Johnson informed the hearing that the cost analysis report would not be required.
On the sixth day, it received a letter from Bord Failte but it was returned as it was not delivered in person.
On February 28th, Bord Failte was invited to attend to make any response and, to the best of his knowledge, it had not, he said.
Mr Johnson added that it remained open to An Bord Pleanala to request the cost analysis document.