I'd say you aren't actually adding numbers and letters together when you do that.
I'd say you are treating the alphabet as an indexed set. Which is to say you have a bijection $a$ from $\mathbb J_{26} = \{1,2,3,.....,26\}$ to the set $\mathbb{ALPHABET}=\{A,B,C,....,Z\}$ where $a(1) =a_1 = A,$ and $a(2) = a_2 = B$ and so on.
You have defined a binary relation on $\mathbb{ALPHABET}\times \mathbb J_{26}$ where $f(\Gamma, n) = a_{a^{-1}(\Gamma) + n}$.
As such it is not commutative as not only is $f(\Gamma, n) \ne f(n, \Gamma)$ but $f(n,\Gamma)$ is not even defined as the relation is on the set $\mathbb{ALPHABET}\times \mathbb J_{26}$ which is a completely different set than the set $\mathbb J_{26}\times \mathbb{ALPHABET}$. $(\Gamma F, n) \in \mathbb{ALPHABET}\times \mathbb J_{26}$ but $(n,\Gamma)\not \in \mathbb{ALPHABET}\times \mathbb J_{26}$
But that would be my definition.
Another person could say what you are doing is creating a set $K=\mathbb Z \cup \mathbb{ALPHABET}$ and defining a binary operation on $K$ as $a \bigoplus b =\begin{cases} a+b& a,b \in \mathbb Z\\\text{the }b\text{th letter past }a& a\in \mathbb {ALPHABET}, b\in \mathbb Z\\\text{the }a\text{th letter past }b& a\in \mathbb Z, b\in \mathbb {ALPHABET}\\\text{the letter that is the }a\text{'s position past }b&a,b\in \mathbb{ALPHABET} \end{cases}$
If so the $\bigoplus$ is commutative and $1+A = A+1=A+A = B$.
But of course we could define things any way we want. Maybe we define
$a \bigoplus b =\begin{cases} a+b& a,b \in \mathbb Z\\\text{the }b\text{th letter past }a& a\in \mathbb {ALPHABET}, b\in \mathbb Z\\ a + \text{the position of }b& a\in \mathbb Z, b\in \mathbb {ALPHABET}\\\text{the letter that is the }a\text{'s position past }b&a,b\in \mathbb{ALPHABET} \end{cases}$
In which case $\bigoplus$ is not commutative because $\Gamma + n$ is a letter but $n + \Gamma$ is a number. We'd have $1+1=2$ $A+1=B$ and $1+A =2$ and $A+A= B$.
Or maybe we define things differently. But untill we decide just what is is that we are doing, the question doesn't yet make sense or has a definitive answer.