INTEGRAL Spectroscopy of IRAS 17208−0014: Implications for the Evolutionary Scenarios of Ultraluminous Infrared Galaxies

New integral field optical fiber spectroscopy obtained with the INTEGRAL system, together with archival {\it {\it HST}} WFPC2 and NICMOS images, have been used to investigate the ultraluminous infrared galaxy IRAS 17208$-$0014, one of the coldest and most luminous objects in the IRAS 1 Jy sample. The 2D gas velocity field identifies the {\it optically faint} K-band nucleus as the {\it true} dynamical nucleus of the galaxy, and shows that the 3 kpc, tilted (i $\sim$ 35 degree) disk is rotating at $\Delta$Vsin$i$= 250 km s$^{-1}$. The kinematical, morphological and photometric evidence presented here supports the idea that in IRAS 17208-0014 we are witnessing a luminous, cool ULIRG which is at the final coalescence phase of a system composed of two spirals with m $\leq$ m$^*$, a mass ratio of 2:1, each consisting of a disk+bulge internal structure, that have been involved in a prograde encounter. This system will most likely evolve into an intermediate-mass ($\sim$ L$^*$) elliptical. The multifrequency empirical evidence gathered so far shows no trace of a luminous QSO, and indicates that starbursts dominate the energy output in this galaxy. Therefore IRAS 17208$-$0014 questions the universality of the ULIRG to QSO evolutionary scenario proposed by Sanders and collaborators, and supports the one recently proposed by Colina et al, where two low mass disk galaxies would produce luminous cool ULIRGs that would not evolve into a QSO phase. (abridge)Comment: Astrophysical Journal (in press