Hide or disable jquery accordian tab 2nd and 3rd tab

Need expert advise i have j query accordion in which i want to disable or hide 2nd and 3rd tab (1st tab is open by default)and when i close the first tab than i will be able to work in 2nd tab and 3rd tab still remain hide or disable ......

i used below code but through this whole accordion becomes disable

<$("#accordion").tabs("option", "disabled", [0, 2])>