Chelsea requested FA to play the Middlesbrough game behind closed doors.
The Blues have been barred from selling any away tickets for the game.
They have also been suspended from selling any merchandise or making player transfers.
Just last week, the UK government has sanctioned Chelsea’s owner Roman Abramovich for his ties with Russian President Vladimir Putin.
So Chelsea has requested the FA to play the Middlesbrough game this weekend behind closed doors.
Middlesbrough said: “We are aware of Chelsea’s request to have Saturday’s Emirates FA Cup sixth round tie played behind closed doors and find their suggestion both bizarre and without any merit whatsoever.
“All concerned are well aware of the reasons Chelsea have been sanctioned and that this has nothing to do with Middlesbrough Football Club.
“To suggest as result that MFC and our fans should be penalised is not only grossly unfair but without any foundation.
“Given the reasons for these sanctions, for Chelsea to seek to invoke sporting “integrity” as reason for the game being played behind closed doors is ironic in the extreme.”