With the design of PCM1821 We use single end signal input, the blocking capacitor can I use different capacitance values between IN1P and IN1N?

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You can use different capacitances on the 2 pins.
On the INxP C>1/2*3.14*Fmin*Zin where Fmin is minimum audio frequency that needs to pass the filter.
On the INxM line the capacitor is a Bypass and generally brings the pin to a low Impedance for any noise in the system.
X=1/2*3.14*Fnoise*C.
A large C helps in creating a more effective bypass for noise even at low frequencies .