Welcome USBRO1
I don't know the exact maker,. There were hundreds of now defunct traders/makers in the day, but it's not one of the "famous " names. Does it say "Made in Italy" on it somewhere?
It appears to be in excellent cosmetic condition. A popular colour.
I'd say it's probably from the late 1940s
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It looks to be a two-treble voiced (ie, two reed sets), 41 key 120 bass, entry level model intended for a beginner but suitable also for a folk musician, busker or amateur musician.
There were many made by different makers following a similar design.
They are, usually, well made and robust .
Unfortunately, they can deteriorate internally even if not played: leather valves go stiff and lose shape, metal reeds go rusty, bellows tapes harden, wood warps, mould can set in, etc.
There is, really, no intrinsic value: It all depends on what a buyer is willing to pay for it.
If in playable condition, you may get several hundred dollars for it from a keen buyer.