if ($PHONE, $ID_NUMBER) - That is equivalent to if ($ID_NUMBER). I guess you want an and or an or instead of the comma, but don't dare to guess.
You assign an arrayref to $P (something like [ 1 ], and then compare this arrayref to the actual phone number. Under no circumstances will this be equal. Probably you want to test if $P->[0].
You test $P eq $PHONE twice. The second test should probably test $ID->[0]
You select from tbl1 and insert into tb11, that are two different tables (lowercase 'L' plus number 1 vs. number 11).
You should always use strict and use warnings.
You should use uppercase variable names only for constants.
You should check for errors after your calls to execute.