This could be done using libraries such as [login to view URL]
or other libraries that are available.
The primary required functionality is to detect an incoming call and to popup from the system tray. Others are:
Accept Call- When a there is a new call a popup shows up from the system tray area.
Decline Call - This declines the call.
Outgoing Calls - Enable making out going calls.
Double click app from system tray to show its interface.