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While everyone has a different opinion on this topic, the distance of the seating from the television is heavily dependant on the size of the Television.

The thumb rule is :

For HDTV

Optimal viewing distance = 1.5 to 2.5 times the screen diagonal

Thus for a 42" HDTV,

Optimal viewing distance = (1.5x42) to (2.5x42) = (63") to (105") = 5.4 feet to 8.9 or 9 feet

and

For 4K HDTV

Optimal viewing dis...