Seat 1 in Section 221, Row 12 at Madison Square Garden is on the right if you are looking up (If you are sitting in the seat looking towards the floor, it is on the left aisle). For a traditional end-stage concert setup, this seat is nearly behind the stage where it will be difficult to see the front of the performers.

Seating Location of Section 221 at Madison Square Garden
Section 221 Seat 1 will be closer to the back of the stage, making the viewing angle more difficult than the higher numbered seats