We analyze the scattering dynamics and spectrum of a quantum particle on a tight-binding lattice subject to a non-Hermitian (purely imaginary) local potential. The reflection, transmission and absorption coefficients are studied as a function of the strength of this absorbing potential. The system is found to have an exceptional point at a certain strength of the potential. Unusually, all (or nearly all) of the spectrum pairs up into mutually coalescing eigenstate pairs at this exceptional point. At large potential strengths, the absorption coefficient decreases and the effect of the imaginary potential is similar to that of a real potential. We quantify this similarity by utilizing properties of a localized eigenstate.