Who is the victim?
I don't know.
However, the photo appears to be of a victim of the Argentine Dirty War of 1976 to 1983. See this early appearance in Le Monde in 2008.
The leftards are fond of using it uncaptioned to illustrate screeds against the CIA, Cheney, Bush, etc. It's posted with file names such as condiricetorturecrime.jpg or cia-torture.jpg, the implication being that it depicts torture by or on behalf of the CIA in special rendition prisons overseas.