The code looks like this:
1) Declare the new activity in manifest file. (AndroidManifest.xml):
    <activity
        android:name=".ConfirmDialog"
        android:label="@string/app_name"
        android:theme="@android:style/Theme.Dialog"
        android:launchMode="singleTask"
        android:screenOrientation="vertical">          
    </activity>
2) Create new class extends activity. (public class ConfirmDialog extends Activity)
private static final int DIALOG_YES_NO_MESSAGE = 1;
@Override
protected Dialog onCreateDialog(int id) {
    switch (id) {
    case DIALOG_YES_NO_MESSAGE:
        return new AlertDialog.Builder(ConfirmDialog.this)
            .setIconAttribute(android.R.attr.alertDialogIcon)
            .setTitle(R.string.app_name)
            .setMessage(R.string.ask_confirm)
            .setPositiveButton(R.string.ask_confirm_yes, new DialogInterface.OnClickListener() {
                public void onClick(DialogInterface dialog, int whichButton) {
                    dialog.cancel();
                    finish();
                }
            })
            .setNegativeButton(R.string.ask_confirm_no, new DialogInterface.OnClickListener() {
                public void onClick(DialogInterface dialog, int whichButton) {
                    dialog.cancel();
                    finish();
                }
            })
            .create();
    }
    return null;
}
@Override
protected void onCreate(Bundle savedInstanceState) {
    super.onCreate(savedInstanceState);
    showDialog(DIALOG_YES_NO_MESSAGE);
}
3) Use the new created activity in phonestatelistener. (public class Listener extends PhoneStateListener)
public void onCallStateChanged(int state, String incomingNumber){
    switch(state){              
        case TelephonyManager.CALL_STATE_OFFHOOK:
            confirmCall();          
        break;
    }
    super.onCallStateChanged(state, incomingNumber);
}   
private void confirmCall(){
    Intent intent = new Intent();
    intent.setComponent(new ComponentName("com.example", "com.example.ConfirmDialog"));
    mContext.startActivity(intent);
}
 
    