Step 1: Understanding CO$_2$ concentrating mechanism.
CO$_2$ concentrating mechanism is a feature of C$_4$ plants to reduce photorespiration.
Step 2: Identifying C$_4$ plants.
Amaranthus, Jowar, and Maize are C$_4$ plants and possess this mechanism.
Step 3: Identifying C$_3$ plant.
Gram is a C$_3$ plant and does not show CO$_2$ concentrating mechanism.
Step 4: Conclusion.
Therefore, CO$_2$ concentrating mechanism is NOT seen in gram.