Why not put the TV against the stairs? The drawing doesn't indicate up or down but I assume the stairs enter on the right side? If so, there should be room for an entertainment center against the side of the stairway, facing the sofa.

I thought of this solution but then the one who is watching the tv will be disturbed by the people who is entering from the entrance door or whom getting out from the kitchen which is on the left side of the stair

This is one Naming every space

Now im thinking of replacing the dinning area with the sitting area .. But Im worried if 3,17*2,41 is not enough for sitting and tv... What do you think !??

To me that would make sense unless you have an eating area in the kitchen as well. Do you really want to carry your food through the living room for every meal? However 10 ft x 8ft is not very big for a tv room. Maybe if you got smaller, think apartment sized, furniture you could make it work. Is the toilet door facing the room with the stairs or into the other (smaller) room?

well, the kitchen is small so it dose not have eating area.... and the toilet door opens on the bigger are with stairs ,,, so the dinning table will have easy access for the toilet and the kitchen
and i know the livving room is small but what else i can do the whole appartment is small like the kitchen is 4 meters by 2 meteres

If you put the dining table into the area where the stairs are you could put a nice cabinet along one of the stair walls to give you more storage since your place is so small. Then you could get a small corner couch or a love seat and a couple of chairs for your living room along with your TV. Cut out pieces of card board, or put tape on the floor, to lay out your furniture and see what would work best. This layout would also avoid looking into the bathroom from your living area and make for better traffic flow.