Sutton were also unchanged from their weekend home win over bottom-placed North Ferriby United and once referee Dean Treleaven had done the necessary with the two captains, play got under way with the hosts kicking off.
The Imps were the first to threaten with hesitance in the home defence almost letting in Lee Angol in the third minute but the striker, who charged down 'keeper Will Puddy's clearance, saw the ball go out for a goal-kick rather than towards the goal.
Sutton's first foray forward forced Paul Farman to punch clear under pressure from Adam Coombes as a long punt forward was flicked on by Maxime Biamou whilst in the 13th minute home appeals for a penalty as Coombes went down under a Luke Waterfall challenge were waved away by referee Treleaven.
Midway through the half a long Sutton throw-in found its way to Coombes who hit the the tea hut behind the goal rather than the net with a wild effort and as City pressed shortly afterwards Matt Rhead had his shirt almost pulled over his head by Jamie Collins but the referee awarded the hosts the free-kick.
A 26th minute Terry Hawkridge free-kick lead to the game's first corner but Sam Habergham's delivery was too deep and failed to find a green shirted target and after a quiet 10 minutes a long Sean Long throw-in was headed goalwards by Rhead but Puddy held.
Puddy then gathered under pressure from Angol and just kept the ball in his area as the assistant looked as though he was going to flag for handball outside the box and four minutes before the break there was a harsh yellow card for Alan Power following a trip on Biamou.
The half ended with Gomis heading a cross over the bar only for the referee to award the hosts a corner and after this was wasted a Rhead thunderbolt at the other end crashed against a home defender.
HT: SUTTON 0 IMPS 0
Harry Anderson came on for Terry Hawkridge prior to the start of the second half and a minute after the restart his first touch saw him clear his lines following a Sutton corner which was won by Kieron Cadogan.
Good pressure and strength by Anderson at the other end saw him force a 52nd minute corner and when Habergham whipped in his delivery from the quadrant, Sean Raggett saw his deflected header crash against the Sutton crossbar before the loose ball was scrambled clear.
A 56th minute lunge on Angol earned home skipper Collins a caution and a minute later Elliott Whitehouse replaced Alan Power in the middle of the park as Danny Cowley made his second change of the evening.
Shortly afterwards Puddy pulled off an unbelievable save as he somehow kept out a rasping Rhead volley; the City striker letting fly following a quick City attack down their left.
A crunching challenge by Deacon saw Long need treatment on the hour mark, although no free-kick was given and three minutes later Puddy charged into Angol as he went to bowl the ball out and the City striker was booked for blocking his delivery. Two very strange decisions by the referee.
Dan Spence for Bedsente Gomis was Sutton's first switch as the clock showed 68 minutes played and three minutes later City forced a couple of corners but neither threatened Puddy in the Sutton goal.
Adam May for Adam Coombes was Sutton's second substitution whilst the final City switch saw Adam Marriott replace Lee Angol in the 80th minute. A minute later the Imps went in front.
Not for the first time this season, the goal came from a corner and when Habergham swung in a deep delivery there was ELLIOTT WHITEHOUSE to head past Puddy with a great finish into the top corner for his fifth of the season.
City pressed for a second four minutes after the restart and as Marriott was preparing to pull the trigger the ball was cleared out for a corner. This flag-kick ended in a Sutton free-kick and before it could be taken Craig Dundas replaced Kevin Amankwaah.
In the final minute Anderson intercepted a clearance before advancing and winning a corner and after this led to another, Rhead was pulled up for a foul before the Fourth Official indicated that a minimum of four minutes were to be added on.
Midway through these extra stages Farman was at full stretch to claim a looping Bailey header. This was Sutton's first effort on target in the game and it wasn't long before their second arrived with Deacon letting fly with his bullet effort giving Farman no chance for a last-gasp leveller.
FT: SUTTON 1 IMPS 1
1 Paul FARMAN
3 Sam HABERGHAM
5 Luke WATERFALL
8 Alan POWER
9 Matt RHEAD
11 Terry HAWKRIDGE
12 Sean LONG
25 Sean RAGGETT
28 Nathan ARNOLD
30 Alex WOODYARD
31 Lee ANGOL
2 Bradley WOOD
4 Elliott WHITEHOUSE (for POWER 57)
10 Adam MARRIOTT (for ANGOL 80)
26 Harry ANDERSON (for HAWKRIDGE h/t)
34 Billy KNOTT
GOAL: WHITEHOUSE (81)
BOOKINGS: POWER (41), ANGOL (63)
26 Will PUDDY
2 Kevin AMANKWAAH
5 Louis JOHN
6 Jamie COLLINS
8 Bedsente GOMIS
15 Craig EASTMOND
16 Nicky BAILEY
21 Roarie DEACON
24 Maxime BIAMOU
30 Adam COOMBES
31 Kieron CADOGAN
3 Ben JEFFORD
12 Adam MAY (for COOMBES 77)
14 Craig DUNDAS (for AMANKWAAH 86)
17 Dan SPENCE (for GOMIS 68)
18 Jeck JEBB
GOAL: DEACON (90+3)
BOOKING: COLLINS (56)
REFEREE: Dean Treleaven
ASSISTANTS: Ben Cobb & Graeme Ions
FOURTH OFFICIAL: Paul Lister