Answer: 
Step by step explanation along with C++ code is provided below. 
 C++ Code:
#include <iostream> 
using namespace std; 
int main() 
{ 
int numRows; 
int numCols; 
int r = 1; 
cout <<"Please enter no. of rows"<<endl; 
cin>>numRows; 
cout <<"Please enter no. of columns"<<endl; 
cin>>numCols; 
cout<<"Seating arrangement in the theater:"<<endl; 
 
 for(int i = 0; i < numRows; i++) 
 { 
 char c = 'A'; 
 for(int j = 0; j < numCols; j++) 
 { 
 cout <<r << c << " "; 
 c= c + 1; 
 } 
 r= r + 1; 
 } 
 return 0; 
} 
Explanation: 
// the outer loop prints the rows 
// counter r = r + 1 increments the rows 
// the inner loop prints columns
// counter c = c + 1 increments the columns
// int r = 1 ensures that rows starts from 1 
Output: 
The program is tested multiple times and is working correctly for any number of rows and columns 
Please enter no. of rows
2 
Please enter no. of columns
3 
Seating arrangement in the theater:
1A 1B 1C 2A 2B 2C