The host at this IP address is obviously operated by cybercriminals. It is running a malware botnet controller which is being used to control infected computers (bots) around the globe using a trojan horse.
Malware botnet controller located at 188.8.131.52 on port 1452 TCP:
$ telnet 184.108.40.206 1452
Connected to 220.127.116.11.
Escape character is ‘^]’
$ dig +short dios.westus2.cloudapp.azure.com
Referencing malware samples (MD5 hash):
aeacc3be1fad7029ff576ea7a842c590 — AV detection: 37 / 57 (64.91%)