I just bought an IPad that can have a sim in it (phone number). I put my second phone number in it.
I was wondering if it is possible when I receive a phone call on my iPad to answer this call on my iPhone?
I agree with Johnathan. That SIM card is used for data access only. You can't receive phone calls on your iPad. Try it, call that phone number assigned to your iPad SIM card. It goes nowhere.
You can pair your iPhone and iPad to work together so you can make and receive calls on the iPad. Callers have to call your iPhone number (instead of the iPad phone number). You can also send/receive SMS text messages on your iPad if it's paired with your iPhone.
Use Continuity to connect your Mac, iPhone, iPad, iPod touch, and Apple Watch
https://support.apple.com/en-us/HT204681