$\tau$ is an isometry so its range is complete. This implies that it is closed in $X^{**}$.
More simply argue as follows: Let $\tau(x_n) \to x^{**}$ in $X^{**}$. Then $\|x_n-x_m\| =\|\tau (x_n)-\tau (x_m)\|\to 0$. Since $X$ is complete there exists $x \in X$ such that $x_n \to x$. Since $\tau$ is continuous we get $\tau (x_n) \to \tau (x)$. Hence $x^{**}=\tau (x) \in \tau (X)$.