If there are numbers on other columns and you want to replace only on the first column, you can try to create a new transformed column (by extracting and replacing using tr and cut commands, and then joining with paste commands) :
paste -d',' <(cat abc.txt | cut -d"," -f1 | tr 1-9 A-I) abc.txt
ABC,123,Jeff,NY
,
DEF,456,Ross,LA
,
GHI,789,John,OH
Now you can the remove the blank lines that have a leading comma
paste -d',' <(cat abc.txt | cut -d"," -f1 | tr 1-9 A-I) abc.txt|grep -v "^,"
ABC,123,Jeff,NY
DEF,456,Ross,LA
GHI,789,John,OH
Finally, you can select only the columns you need using the cut command :
paste -d',' <(cat abc.txt | cut -d"," -f1 | tr 1-9 A-I) abc.txt|grep -v "^,"| cut -d"," -f2,3,4
123,Jeff,NY
456,Ross,LA
789,John,OH