Garry Monk takes responsibility for Leeds defeat
Sutton captain Jamie Collins scored from the penalty spot to send the National League side into the fifth round of the FA Cup.
Leeds were forced to see out the last 10 minutes of the game without defender Liam Cooper after he was shown a second yellow card.
Jamie Collins scored from the spot
Monk made 10 changes to his starting line-up, which included a number of Leeds youngsters, and believes his decision to rotate backfired at Gander Green Lane.
"It's a frustrating result and a frustrating performance but it's my responsibility," the Leeds manager said after the surprise defeat.
"I'm the one who selects the team. I made a lot of changes, it didn't work and it backfired in that sense.
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"All credit to Sutton. We wish them all the best in the next round. We didn't want to see this happen, but it has. I stand by all the decisions I make.
"Sometimes you'll suffer with decisions, but that's life. I don't regret any of them but when they backfire it is my responsibility.
"I don't like losing any game. It doesn't matter which one it is. I'm not a good loser and we're trying to create a winning mentality – and when we lose we take it hard."