Its statement came after the Sun on Sunday newspaper published details of the former talent show judge's £10 million ($A19 million) High Court legal claim against production company Fremantle.
The Sun said the data protection case relates to the comedian and author's microphone being kept on and recording throughout all filming of the show, including breaks, and a claim that transcripts were taken.
It is alleged that thousands of hours of recordings were kept which included "private information ... recorded without his consent or knowledge", the newspaper said.
In response, a Fremantle spokesman said: "We had a long and productive relationship with David and so are surprised and saddened by this legal action.
"For our part, we remain available and open to dialogue to resolve this matter amicably.
"However, in the interim, we will examine the various allegations and are prepared to robustly defend ourselves if necessary."
Walliams had been a judge on the ITV talent programme since 2012, but did not return for the latest series earlier this year.
The 52-year-old was replaced by former Strictly Come Dancing judge Bruno Tonioli, who joined the judging panel alongside Simon Cowell, Amanda Holden and Alesha Dixon.
Walliams departed after he apologised for making "disrespectful comments" about auditioning contestants during filming breaks in January 2020 at the London Palladium.
The remarks came to light in November 2022 after a transcript was leaked to the Guardian.
The publication reported that a spokesperson for Thames TV, part of Fremantle, had said that although the production company regarded Walliams' comments as private, his language was "inappropriate".
Walliams' representatives have been approached for comment.
