Hi @Jithender123 
There's no direct approach to acheive this on the basic reporting.
However, you can using scripting to achieve this. PFB sample.

1. Script Include: Client callable

var getOldIncidents = Class.create();
getOldIncidents.prototype = {
    initialize: function() {},
    getIncs: function() {
        var arr = '';
        var incidentGR = new GlideRecord('incident');
        incidentGR.addActiveQuery(); // optional: to get only active incidents
        incidentGR.orderBy('sys_created_on'); // order by creation date 
        incidentGR.setLimit(10); // limit to 10 records
        incidentGR.query();
        while (incidentGR.next()) {
            arr += incidentGR.sys_id + ',';

        }
        return arr;
    },
    type: 'getOldIncidents'
};

2. Report: Call script include form the report filter.

javascript:new getOldIncidents().getIncs();

Regards,
Siva