A new user asked an off-topic question twice and one of our mod closed both the question as off-topic. But the user was not satisfied with the reason for closing his question and posted an useless comment in an offensive manner. So I flagged that comment as rude/offensive. But my request has been declined. I'm not justifying that I was correct but I need the reason so that I won't flag such comments in future. Important point is that particular user has been suspended by that mod because of his activity.
Screen shot of the comment:
Screen shot of declined status: