The 27-year-old Argentine forward has been suspended by City while they conduct an internal investigation into his actions during last Tuesday's match which City lost 2-0.
According to City coach Roberto Mancini, he instructed Tevez to come off the bench with around 35 minutes of the game to go and Tevez refused.
Tevez has since said in a statement that he was not asked to come on but to warm up, and he felt he had already warmed up sufficiently.
After the match Mancini said that as far as he was concerned Tevez would never play for City again and his career at the club was "finished."
However, Joorabchian, who has worked with Tevez for the last nine years and is officially described as his advisor, told the Leaders in Football conference in London that Tevez's post-match remarks, in which he said he was not in the right frame of mind to play, were mistranslated.
Joorabchian said there was a lot of confusion on the bench and TV pictures did not show the full story of what actually happened.
He also said that comments attributed to Tevez, who spoke in Spanish to an interpreter from Manchester City's backroom staff immediately after the game were mistranslated when he replied to two questions broadcast on television.
Asked if Tevez said: "I did not feel right to play, so I did not," Joorabchian replied: "I speak Spanish and English. I listened to the questions in English and the interpretation in Spanish and the interpretation was incorrect.
"Both questions were interpreted incorrectly and both answers of Carlos were then misinterpreted. [Sky Sports reporter] Geoff Shreeves asks him 'what is the truth, Carlos?'
"Carlos then says, 'well the truth is, at this point in time how am I going to be in a fit state to play,' - that's what he says in Spanish.
"The interpreter says something very different."
REAL FACTS
Joorabchian then said Tevez, who was keen to move from the club in the close season, explained in Spanish he was now happy in Manchester because his family had moved to the city.
Joorabchian added that that answer was also translated incorrectly.
"Although I don't think it's correct for any player to say he does not want to play or to behave in a manner which is contrary to club, the events have been judged without the real facts coming out."
Tevez has been suspended by the club until October 12 and has been given permission by City to return to Buenos Aires. He is expected to head back to Manchester early next week.
City's lawyers are studying the terms of Tevez's contract after the 50-million-pound striker was interviewed at his Cheshire home on Monday.
That footage forms part of City's internal inquiry, while Mancini has submitted an official complaint to his employers. Members of the coaching and fitness staff who were in the dugout back up Mancini's version of events.
City have interviewed most of Tevez's team-mates who were on the substitutes' bench but not all of them as yet.
Tevez is currently on full pay but if he is found guilty of gross misconduct, he will be fined two weeks' wages, estimated at 400,000 pounds.
The next step is to take the issue to the Professional Footballers' Association to have a further six-week ban and fine imposed. A total of two months' wages will cost the player around 2 million pounds.
