ROCK/POP. Phil Collins - Both Sides (Atlantic Records): Gentle. love. Gentle regret. Even gentle rage. Put on this new album by British pop master Phil Collins for a tour of the human heart. The title track, ``Both Sides of the Story,'' pleads (gently) for tolerance and understanding, whether in a broken home or a crime-ridden neighborhood. ``Everyday'' speaks of lost love: ``The book closes and we try to forget/ but I know that things won't change/ how we feel, how life goes on/ and that seems so strange.'' ``I've Forgotten Everything'' finds its inspiration in Hoagy Carmichael's 1939 classic, ``I Get Along Without You Very Well.'' Through overdubbing, the multitalented Collins wrote, sang the vocals, and played the instruments for all the songs on the album, a first for him. The smooth, unmistakable sound he gets is the aural equivalent of candlelight and rainy nights.