Hi kankon,
You need to loop through the GridViewRows and find the control and set the visibility false based on the condition.
gvCustomers.Columns[3].Visible = this.Page.User.IsInRole("Administrator");
Change with below code.
foreach (GridViewRow row in gvFiles.Rows)
{
(row.Cells[2].Controls[0] as LinkButton).Visible = this.Page.User.IsInRole("managerial");
}
Replace 2 with CommandField cell index.