Striker Ba has struggled to win a regular place in Chelsea's team since joining the Londoners from Newcastle United in January.
He was also omitted for two World Cup qualifiers in June.
Girondins Bordeaux forward Henri Saviet, a former French junior international, is likely to make his senior debut along with Nantes defender Issa Cissokho whose younger brother Aly is a French international and recently moved to Liverpool.
Ba's former strike partner at Newcastle United, Papiss Cisse, misses out because of suspension.
Frenchman Giresse told a Dakar news conference he would continue the policy of only selecting footballers who were "competitive and playing at their clubs".
Senegal must avoid defeat to clinch top spot in Group J and advance to the final phase of Africa's qualifiers for next year's World Cup.
The September 7 match is being played in neutral Morocco because Senegal have a ban on home matches.