My HTML code was
<li >
  <a href="<?php echo base_url('admin/uploadSales'); ?>" id="uploadsales">
  <i class="fa fa-dashboard fa-lg"></i> Upload Sales
  </a>
</li>
and my php code to disable anchor tag is
<?php
  $roleid=$this->session->userdata('roleid');
  if($roleid === '1') 
  {
    echo '<script> $("#uploadsales").prop("disabled", true); </script>';
    </script>';
  }
?>
I have to used same code to disable button in php without codeigniter it is worked
 
    