This cel comes from when Koenma talks to Yusuke after Genkai has died. This sequence is a series of pan cels. The first layer is Koenma and the second layer is his red cloak. The first screencapture is just before Yusuke grabs his cloak to yell at him. By the time the camera pans all the way up, the A layer of his face and neck has changed.

Now that I have a cel of Koenma's alternate self, I am going to have to find one as he is normally.