I'm reviewing the paper X related to the topic Y for a conference which is single-blind (in Computer Science). Also, I'm about to submit a paper to a different conference related to the same topic (single-blind).
In fact, I noticed the paper X is a good recent work in the literature to which my paper belongs. However, it does not have the exact purpose as my work does, so I do not need to compare my results to those of paper X.
Therefore, I like to cite paper X in the introduction of my paper, but I'm not sure if it is appropriate. Well, based on the quality of the paper X I expect it to be accepted (with 75% of confidence!), but would it be appropriate if I cite it as a submitted work, especially when it is not my work?