The TV show judge compared Shayne Ward's performance to somebody suffering from locked-in syndrome, a condition that leaves people paralysed except for their eye muscles.
He said: "It started well for me and I thought you were in your stride but it kind of ended up livin' la vida locked-in syndrome because you were throwing everything away."
Ofcom has received 24 official complaints about Gardiner's remark on Sunday night (January 27), reports The Sun.
Jason Gardiner initially defended his comments, tweeting: "I think it's good to bring taboo topics into the open."
However, he later said sorry for his remark, saying: "I sincerely apologise for any offence caused. That was never my intention."
> Jason Gardiner: 'I've got a fantastic personality and a big d*ck too!'
Viewers also took to Twitter to ask ITV to remove Gardiner from the show.
One user wrote: "Jason Gardiner is disgusting and should be sacked", while others described it as "sickening" and "deeply upsetting".
Anthea Turner - who was voted out of the show on Sunday - said: "That's the worst. I don't think he thought that one through."
Dancing on Ice continues next Sunday (February 3) on ITV.
Photo gallery - Dancing on Ice week four:
Copyright: Matt Frost/ITV/Rex Features