Can Hardie Board Be Installed on 2x3" Lumber?

[Surfing Bird]

I'm building an interior wall at the end of my bathtub to surround the plumbing. After the wall is built there will be a small space between the new wall and the existing bathroom wall for cabinet shelving. In order to save space, can the new wall be built with 2x3 lumber (instead of 2x4 or larger?). It will ultimately hold Hardie Board that is 30" wide and approximately 7-1/4' high, plus shower tiles. I'd be grateful for any advice on this matter.

[pushkins]

The simple answer is yes, as long as it's not load bearing.