No business partner records generated using ELM in SAP CRM

Dear Fellows,

I am trying to create business partners through ELM as per below steps:

1. Created Mapping format using fields Name1, Telephone & City e.g. (Added mapping rules)

2. Created External List,input the fields (Origin, External List Origin, External List Type and Mapping Format)

3. Selected .txt file for upload and delimiter as Tabulator

I have tried these steps multiple times but not a single record created, please suggest if there is something missing/mandatory for this process or if the upload file has some specific format.

Regards,