Here is a simple tracking system which works without a GPS. It gives the tower location to the user.
To get the tower location check this link. This project is build using the 8051projects board.
The user can get the location by sending an sms to the Modem. Just send an sms "location" to the modem and it will send back the tower location back as sms.
For Circuit diagram check this link.
Check the video for demo
Simple tracking system without GPS 1.0
Tracking system without gps and using SIM300 gsm modem.