Ask your AHJ. If they consider cabinets to be like a closet then no you would not have to. But I can not picture your exact situation. The AHJ should be asking if the cabinets are permenant, floor to ceiling, or if any counter space. Then they would interpret things as best they can.
Consider the use of the cabinets and their design, you may want them anyway. I would recommend installing at least per wall requirement just because it is handy. When I installed my permenent library shelves, I installed receptacles accessible within them and I have found myself using them on occasion.