One fundamental problem in the learning treatment effect from observational data is confounder identification and balancing. Most of the previous methods realized confounder balancing by treating all observed variables as confounders, ignoring the identification of confounders and non-confounders. In general, not all the observed variables are confounders which are the common causes of both the treatment and the outcome, some variables only contribute to the treatment and some contribute to the outcome. Balancing those non-confounders would generate additional bias for treatment effect estimation. By modeling the different relations among variables, treatment and outcome, we propose a synergistic learning framework to 1) identify and balance confounders by learning decomposed representation of confounders and non-confounders, and simultaneously 2) estimate the treatment effect in observational studies via counterfactual inference. Our empirical results demonstrate that the proposed method can precisely identify and balance confounders, while the estimation of the treatment effect performs better than the state-of-the-art methods on both synthetic and real-world datasets.