"She gave the finger and should have been removed right away," she said.
France captain Nicolas Escude confirmed that the hosts were objecting to Pennetta's win due to the gesture towards the umpire.
Mauresmo earned a match point at 7-6 in the second set tiebreak thanks to an overrule. "We have prepared a letter for the supervisor to have the result of the match being revised," Escude said.
"At that moment, I didn't really see and cotton on," said Mauresmo, who indicated that when she did look up Pennetta appeared to have mouthed an insult at the chair, flicking her middle finger.
The point gave the Frenchwoman a match point but she then served a double fault and eventually slumped to defeat.
Pennetta, who did receive a warning for her conduct, said she was sorry afterwards.