Refactor use gather object
Author: SangbumChoi
Pull request: yes

# What does this PR do?

This is the extension PR of https://github.com/huggingface/transformers/pull/31514

Since there is rollback function at the end of the evaluation process. https://github.com/huggingface/transformers/blob/617b21273a349bd3a94e2b3bfb83f8089f45749b/src/transformers/trainer.py#L4161

We need to change the `gather_for_metrics` original

There is another way to handle of this error. We can eliminate the line of 
```
        # After all calls to `.gather_function`, reset to `gather_for_metrics`:
        self.gather_function = self.accelerator.gather_for_metrics
```

@SunMarc @muellerzr Is there specific reason for the line?

cc. @qubvel 

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Comments:
> @SunMarc @muellerzr Is there specific reason for the 
Due to this PR : https://github.com/huggingface/transformers/pull/27025

Thanks for the PR, let us know when it is ready to be reviewed ! 


Is there anything that I can help or modify here? 

>  I also don't like that we're overriding gather_for_metrics directly, I'd rather keep the gather_function as it is.

The logic of overriding is different based on the task which might be confusing. Also overriding is required for seqseq only perhaps? BTW Thanks for the sharing