Flemish School.
"There are two means of refuge from the miseries of life: music and cats." - Albert Schweitzer
See also very similar paintings, one attributed to Ferdinand Van Kessel, called Cat's Concert, c. 1696 (http://curiator.com/art/ferninand-van-kessel/cats-concert)
and A Concert of of Cats, Owls, a Magpie, and a Monkey in a Barn by Cornelis Saftleven (http://curiator.com/art/cornelis-saftleven/0)