Mirallas was shown a straight red for a tackle on Modou Barrow two minutes after coming on as a substitute during the 0-0 draw at the Liberty Stadium and Martinez said he was disappointed by the referee's decision.
"The truth was it was his (Mirallas') first challenge, his first action in the game, and it looks worse than it actually is," Martinez said.
"Kevin is never looking at the opposing player and there is never any intent.
"It's a harsh red card... (but) to be able to appeal and get the decision overturned is difficult. I don't think we have a chance to do that," the manager added.
Mirallas being ruled out could mean that Rodriguez, who signed from River Plate during the transfer window and has scored two goals in two games for the Everton's under-21s, could make his first appearance for the senior side against Reading.
"As we always do with our youngsters, when a young player does well, he gets rewarded and Leandro deserves to be in that squad and let's see where that takes him," Martinez told the club website (www.evertonfc.com).
"He is someone that can hurt you in behind, he's got clever movement but then if he's got space in front of you, he'll get on the ball and he'll combine well. He's got a good finish and he's someone that has got terrific potential.
"He's still a young man and he's someone that is well into the programme of adapting into the British game and it's still early stages but he's been impressive in everything that he has done."
(Reporting by Simon Jennings in Bengaluru; Editing by John O'Brien)
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