Add fill_diagonal_offset()

Related to issue #1688.

Add a new function theano.tensor.fill_diagonal_offset(a,val,offset) which is currently only work for matrix  as well as the corresponding unit test.

However, as the input 'offset' is an integer, grad of it is undefined. How can I write an test_grad of an undefined grad?( the test can not past now because theano.gradient.grad_undefined will raise an exception ) 
The gradient should have three components.  Also, you should use [grad_not_implemented](http://deeplearning.net/software/theano/library/gradient.html#theano.gradient.grad_not_implemented) instead of None.