No. Not all ingested calories are processed in the same manner by the body.
One gram of carbohydrate and protein yields 4 Kcal. The same amount of alcohol and fats consumed yields 7 and 9 Kcal respectively. However, just because these nutrients produce the same amount of energy doesn’t mean that they have the same effects of the body.
For example consuming simple sugars causes a spike in blood sugar, which triggers the release of a digestive hormone called insulin. This hormone is released by the body to decrease blood sugar level, but also promotes fats to be deposited in the body. Prolonged and sustained releases on insulin also have been linked to diabetes.