Is it possible to create a queue using only dialplan ?

No. Why?

Use configuration file for queues complicated for my purposes, and use realtime mechanism and database would not like. But thank you, now I will use queue with realtime.

Is it possible use realtime QUEUE with SQLITE ?

If what you mean can you have queues that use different settings for each then it is possible to a point.

We have a customer that has around 60 different queues as they are a virtual booking service for many different customers. Every incoming number has its own IVR prompt and choices as well as indevidual CLI name is set on the queue and unique overflow destination, timing and chic of ringing or MOH

to do this we wrote it so that all customer details are held in the ASTDB and the whole dialplan is about 60 lines long with all variables loading the fly.