This is because every wrong bit propagates the parity either horizontally either vertically..
think about having your matrix of bits:
A B C D
E F G H
I J K L
M N O P
now some of these bits are wrongly transmitted, so you have a total of y errors that are layed around but you don't know where inside the matrix.
If you go by rows (so you calculate horizontal parity) you will be sure that the sum of every row parity modulo 2 will be 0 if you have an even number of errors in that row, 1 otherwise. You will be also sure of the fact that you are considering all of them since you do this work for every row.
Finally if you suppose to correct a bit from a row and alter another one in another one the final result won't change, since you basically remove 1 from a rows to add it elsewhere.
Then think about doing it by columns, you will end up with the same exact behaviour, the only difference is that errors can be distribuited in a different way but adding vertical parity together modulo 2 will take into account same considerations. Since the number of total errors is the same it will be an even number or an odd number either for rows and columns.