Thank you all for your attention
I have found the solution as it is below
Cisco Unified CCX Premium Seat(s): X number of licenses will allow X number of concurrent agents to log into Finesse and take calls concurrently
Teh IVR port is double of X number of Cisco Unified CCX Premium Seat(s).
SO if my Cisco Unified CCX Premium Seat(s) is X then my IVR port will be X number multiplied by 2
I provided the answer to my own question incase if someone was interested too to know
Abdul
Thank you