The make/maker of this would be very hard to impossible to ever call with any certainty.
The model also can any number of variants,ranging from Southern Europe(Spain/Portugal and east along Mediterranean),or many a South American country.
Something like this would be a common implement at a farm or a forest clearing/logging camp.
It's construction appears to be an asymmetrical wrap for eye,with the blade steel folded in between or skew-welded on one side body of softer iron.
(the eye may've started out round and was distorted by beating on poll).
Such large/deep touch-mark would be uncommon for a smaller,rustic forge,but would be typical for medium/large European/Canadian/American manufacturer/exporter.
If i'm right about the construction method it'd make it quite old,i'd say 50 to a 100 years.
It's a nice axe,appears to be all original tool from some farm,orchard or logging camp,it's appearance not yet modified by anyone with an over-active imagination!