Edit in JSFiddle

const example = document.getElementById('example1');
const hot = new Handsontable(example, {
  data: [
    ['Value', 'Criteria', 'Comment'],
    [null, null, null]
  ],
  rowHeaders: true,
  colHeaders: true,
  colWidths: 232,
  cells: function(row, col) {
    const cellProperties = {};

    if (row === 0) {
      if (col === 0) {

        //column A - named 'Value'
      } else if (col === 1) {

        //column B - named 'Criteria'
      } else if (col === 2) {

        //column C - named 'Comment'
      }
    }

    return cellProperties
  }
});
<div id="example1"></div>