Can AudioLAN card transmit and receive simultaneously?

I did not mean recording from USB, I meant in computer interface mode, when the uTrack is used as an audio interface for a DAW rather than a stand alone recording device. In computer interface mode the uTrack can convert to and from analog simultaneously, correct?
In case my question was not clear, I understand that the uTrack cannot record and playback at the same time, I was asking only about the behavior when used in computer interface mode.