How to create a simple Bowler chart in Power BI?

Hi Deepak89028 

It would be DAX measure like below. 

HighlightActualRow = 
IF (
    SELECTEDVALUE('Table'[Attribute]) = "Actual",
    "Red",  
    BLANK()    
)

 Apply on Values, 

and set up as in picture 

You would have 

Hope it helps:) 

Thank you, MasonMA and bhanu_gautam , for your time and suggestions.

The final solution is extended basis suggestion from MasonMA.

Firstly, I need to unpivot the columns of plan and actual and load the values in a matrix, wherein we need to load Attribute as Rows and Date as Column. 

I need to create a dax measure that gives output by comparing Plan and Actual in terms of 1 and 0 for respective month. Refer the DAX measure below. 

Color Logic = 
VAR CurrentAttribute = SELECTEDVALUE('KPI'[Attribute])
VAR CurrentMonth = SELECTEDVALUE('KPI'[Month])
VAR ActualValue = 
    CALCULATE(
        MAX('KPI'[Value]),
        'KPI'[Attribute] = "Actual",
        'KPI'[Month] = CurrentMonth
    )
VAR PlanValue = 
    CALCULATE(
        MAX('KPI'[Value]),
        'KPI'[Attribute] = "Plan",
        'KPI'[Month] = CurrentMonth
    )
RETURN 
    IF(
        CurrentAttribute = "Actual",
        IF(ActualValue > PlanValue, 1,IF(ActualValue = PlanValue, 1, 0)),
        BLANK()
    )

Then in conditional formatting, use the "Rules" format style and select the newly created measure to define the color as shown below.

Here is the final output.