interesting... initial feeling is a mock up of a Hawker Tornado with 24-cyl Vulture X-engine, but it isn't it...
The Italians had the Isotta Zeta 24-cyl X-engine, but can't find anything even remotely resembling the ac in the picture.
EDIT: while I was searching for (false) answer Noyade already nailed it. Ignore this post, big hand to Noyade for getting it!