The central defender was sent off just before the hour mark of the 4-0 Premier League defeat at Stamford Bridge.
Kaboul was adjudged to have tripped Blues striker Samuel Eto'o for a penalty which Eden Hazard converted to make it 2-0.
However, replays indicated Michael Oliver's punishment, which carries a three-game suspension, was harsh on the north London side.
It is believed that Spurs intend to challenge the decision as they seek to maintain a challenge for European football next season.
COMMENT RULES: Comments that are judged to be defamatory, abusive or in bad taste are not acceptable and contributors who consistently fall below certain criteria will be permanently blacklisted. The moderator will not enter into debate with individual contributors and the moderator’s decision is final. It is Belfast Telegraph policy to close comments on court cases, tribunals and active legal investigations. We may also close comments on articles which are being targeted for abuse. Problems with commenting? firstname.lastname@example.org