The pass statement is a null statement. But the difference between pass and comment is that comment is ignored by the interpreter whereas pass is not ignored.

The pass statement is generally used as a placeholder i.e. when the user does not know what code to write. So user simply places pass at that line. Sometimes, pass is used when the user doesn’t want any code to execute. So user can simply place pass where empty code is not allowed, like in loops, function definitions, class definitions, or in if statements. So using pass statement user avoids this error.

In Python, the pass statement is a null operation statement, meaning that it does nothing. It is often used as a placeholder to indicate that a certain block of code should be left empty, but a statement is still required syntactically.

The pass statement can be used in a variety of situations. For example, it can be used in a function that has not yet been implemented, as a placeholder until the function is fully developed. It can also be used in a loop or conditional statement where no action needs to be taken for a certain condition.

Here's an example of how the pass statement can be used in a function: 

def my_function():
    pass

In this example, the function "my_function" does not have any code inside the block. Instead, the "pass" statement is used as a placeholder until the function's code is developed.

It is important to note that the pass statement should not be overused. It should only be used when there is no other logical statement to use in a specific situation. Overusing the pass statement can lead to code that is difficult to read and maintain.