It is easier to see things below, than it is to be seen from below. If I lie down on a hill and look down, I’m practically invisible and can see everything below. If you lie down at the bottom of the hill I can still see you from above unless you have some high cover.
Also, gravity is in favour of those that have the high ground. It is easier to poke your spear down than to poke up. It’s easier to fire arrows down than up. You can even just throw anything heavy down on your enemy. A catapult, for example, when in a high position could reach any part of your fortress from above, but if the catapult is lower than the fortress it is much harder to fire in a an arc that doesn’t just hit the walls.
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