Sheikh Anîs al-Tâhir, professor at the Islamic University in Madinah
This is an issue that refers back to the customs and personal preferences of the people. There is no text giving preference to one seating arrangement over another. Therefore, it is something optional.
If it is easier for certain person to eat while seated on the floor, then they should do so. Likewise, if they feel more comfortable sitting on a chair at a table, then this is what they should do.
It has never been mentioned in the hadîth of Prophet Muhammad (peace be upon him) that it is in any way preferable to sit on the ground while partaking of food. Likewise, there is no hadîth that discourages the use of a table and chairs.
And Allah knows best.
Source: Islam Today