Owls caretaker manager Steve Agnew had no complaints over the two video assistant referee (VAR) decisions in their FA Cup defeat to Chelsea.
Wednesday thought they had a glorious opportunity to take the lead at Stamford Bridge when referee Andre Marriner awarded a penalty in the 22nd minute following Ethan Ampadu’s challenge on Joel Pelupessy.
But VAR the decision was correctly overruled after TV replays showed the Chelsea midfielder won the ball first.
The hosts were then awarded a penalty 162 seconds later after former Blues player Sam Hutchinson clumsily brought down Cesar Azpilicueta. Willian made no mistake from 12 yards, sending Keiren Westwood the wrong way.
Agnew said: "I think the VAR decisions were correct. Who are we to argue with it when they (the officials) look back on it and have time to give the decision?
"The frustrating thing for me is why they didn't give a corner.
"We thought when Joey went down it was a penalty but it came off their defender so it staggered my when I saw the referee drop the ball at their goalkeeper's feet and from that restart, which I think is incorrect, within a minute there was a penalty at our end and we conceded."
Callum Hudson-Odoi and Willian also registered to confirm the holders place in the fifth round of the competition.
"We played Chelsea and they are one of the best teams in the country," said Agnew. "They are cup holders and are top four in the Premier League and they have got many, many talented players so it is difficult.
"But I was pleased at half-time that we were only one goal down. We defended well and didn't concede many chances to them.
"I can' remember Keiren Westwood having much to do in the first half.
"When the second goal went in, it became very, very difficult.
"It's disappointing to come away having lost 3-0 and we didn't really create a chance to convert that would have kept us in the game for a longer period of the 90 minutes so we are bitterly disappointed with the result.
"But I can't fault the players work ethic towards what we set out do. They ran their legs off and gave us everything."