I think it's simply because of who is making each roll.
The attack roll is made by the attacker, the % for concealment is made by the defender (PHB - pag. 152).
This kind of makes sense - although the rules for concealment were greatly (and badly, IMO) simplified from 3.0 to 3.5 - because when you, as defender, use, for example, "Blur" you appear surrounded by ghostly images of movement. Speed blurs, if you will... You move an arm, and the attacker only realizes your arm isn't there when he's sure he was supposed to hit your arm but hits fog instead... In other words: you dodged the attack, but the attacker only realizes it when he misses a sure strike against you..
In 3.0 this was even more evident, as you had various degrees of concealment. Imagine trying to hit someone in a really dense fog IRL. You see a faint blurry shadow in front of you, and strike where (you guess) it's supposed to be, only to realize the person isn't there when the blow landed.
That's the way we (in my game group) see it, anyway...