Why a pure virtual destructor needs an implementation

Question

I know the cases where pure virtual destructors are needed. I also know that If we don't provide an implementation for them it will give me a linker error. What I don't understand is why this should be the case in a code fragment as shown below:

int main()
{
    Base * p = new Derived;
}

Here there is no delete, so no call to destructor and so no need for its implementation(assuming it is supposed to behave like other normal functions which are declared but not defined, linker complains only when we call them)...or am I missing something?

I need to understand why this should be a special case?

Edit: based on comments from BoBTFish

Here are my Base and Derived classes

class Base
{
public:
    Base(){}
    virtual ~Base() = 0;
};

class Derived : public Base
{
};

Answer 1

C++11 standard:

12.4 Destructors

Paragraph 9:

A destructor can be declared virtual (10.3) or pure virtual (10.4); if any objects of that class or any derived class are created in the program, the destructor shall be defined. If a class has a base class with a virtual destructor, its destructor (whether user- or implicitly-declared) is virtual.