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That's an early four cylinder (2 liter) Georges Irat.
This car was shown at the 2012 Retromobile show in Paris. The description given with a photograph, taken at that time, indicates that it is a: 1923 Georges IRAT 2L, with body by Carrosserie Morlaix of Courbevoie.
We've had the car and the discussion about the coachbuilder before: http://www.autopuzzles.com/forum/index.php?topic=21564.msg228454#msg228454I think that Morlet is correct.