thanks Kamikaze

After few hours trying any possible setup, I solved the problem

The problem is with HSPLL config.

If I change the config to:
_FOSC_HS_1H
define osc 10, it works

but if I change the config to :
_FOSC_HSPLL_HS_1H
define osc 40, it did not work as expected

HSPLL suppose to multiply the frequency, and if I define osc to 40 ( 4x ) it should be working right out of the box , right ? Or did I forget something ?

Could anyone share information about this ?