Why do we like hot tea? Why do we like cold drinks?
Hot tea has several actual and perceived advantages and hence is well liked throughout the world. Hot tea has medicinal benefits, and provides comfort during a runny nose or sore throat. It contains antioxidants. People also drink tea to de-stress and to help them sleep. Tea is also culturally used as a welcoming drink in many countries, especially India. It has also been suggested that a warm drink is perceived as welcoming. A study by the University of Colorado, Boulder suggested that people who held a warm drink perceived a target person as having a warmer personality.
We also like to consume cold drinks. It is interesting to note that external cooling (through skin) may not be desirable; however, oral cooling is perceived as pleasant. There is a scientific reason for this preference. Cold drinks satiate thirst and cold food (like ice-cream) provides oral cooling and are thus considered pleasant. The cold receptors in our mouth are not involved in temperature regulation, unlike skin receptors, and hence a cold fluid may cause discomfort when applied to the skin while still being desirable when consumed.
Please see the reference links for more details.
Hope this helps.