Recall that IND-CCA2 says "given encryption and decryption oracles, can the adversary figure out the contents of a challenge ciphertext".
In the OTP case, the adversary proceeds as follows. Upon receiving the challenge ciphertext c = b xor r, where r is a random bit, it computes c' = 1 xor c = (1 xor b) xor r. It then asks for a decryption b' of c'. If b' = 1, then the adversary knows that 1 = 1 xor b => b = 0. If b' = 0, then adversary knows that 0 = 1 xor b => b = 1. So it learns the value of b without breaking the security of the OTP.
This assumes that the same random bit r is used to encrypt c' and c, but there's no way for the challenger to force different bits.