BUG: Frequency shift on empty DataFrame
- [x] closes #60102 
- [x] [Tests added and passed](https://pandas.pydata.org/pandas-docs/dev/development/contributing_codebase.html#writing-tests)
- [x] All [code checks passed](https://pandas.pydata.org/pandas-docs/dev/development/contributing_codebase.html#pre-commit).

> Thanks this needs a unit test and a whatsnew note in `v3.0.0.rst`

already updated. Sorry for my unfamiliarity with using Git. Thanks @eightyseven 