There are two frames of reference here: $(x,t)$ frame in which a fluid particle is moving at speed $v$ in X-direction, and $(x',t')$ frame which is moving with the fluid particle (so that in this frame the fluid particle is at rest). Now $t'=t$ implies $dt'=dt$, i.e. change in time is the same in both frames. However it is is not obvious that $\frac{\partial}{\partial t'}$ and $\frac{\partial}{\partial t}$ must be equal, because unlike $\{dt',dt\}$ which represents change in time itself as recorded in the two frames, $\{\frac{\partial}{\partial t'},\frac{\partial}{\partial t}\}$ is an operator that represents change in some other quantity (say, temperature of the fluid particle) with change in time as recorded in the two frames. To put it plainly, $\frac{\partial}{\partial t}$ and $dt$ are conceptually different things and therefore $\frac{\partial}{\partial t}\neq (dt)^{-1}$.
As @Qmechanic suggests the way to expand partial derivatives is by using chain rule:
\begin{align}
x&=x'+vt',t=t'\\
\frac{\partial}{\partial t'}&=\frac{\partial t}{\partial t'}\frac{\partial}{\partial t}+\frac{\partial x}{\partial t'}\frac{\partial}{\partial x}=\frac{\partial}{\partial t}+v\frac{\partial}{\partial x}
\end{align}