A test in Management Studio with large amount of rows does not seem to return id=1:
set nocount on
drop table if exists test1
create table test1(id int not null identity(1,1) primary key, accno int, updDtm datetime2, fileCreatedTime datetime2)
go
insert test1(accno, updDtm, fileCreatedTime) values (123456789, '2022-07-27 09:41:10.0000000', '2022-07-27 11:33:33.8300000')
go 100000
select t.id from (
SELECT ROW_NUMBER() OVER(PARTITION BY a.accno ORDER BY a.updDtm desc, a.fileCreatedTime desc) AS seq, a.id, a.fileCreatedTime
FROM test1 a
) as t
where t.seq = 1
-- or:
select top(1) id
from test1
order by updDtm desc, fileCreatedTime desc
Try it on your server.