Concept:
For controllability and observability following condition must be satisfied:
Controllability:
Qc = [B AB]
If |Qc| = 0 then system is UNCONTROLLABLE
If |Qc| ≠ 0 then the system is CONTROLLABLE
Observability:
\({Q_0} = \left[ {\begin{array}{*{20}{c}} C\ {CA} \end{array}} \right]\)
If |Q0| = 0 then system is UNOBSERVABLE
If |Q0| ≠ 0 then the system is OBSERVABLE
Application:
Let us first develop the state model of the given circuit:

Let VL(t) be the voltage across the inductor and VR(t) be the voltage across resistor 1 Ω.
VR(t)=VL(t)=LdtdiL(t)
With L = 1 H:
VL(t)=dtdiL(t)
is(t) = iL(l) + iR(t)
iR(t)=1;ΩVR(t)=VL(t)
is(t)=iL(t)+dtdiL(t)
dtdiL(t)=−i1(t)+is(t) ---(1)
Let ic(t) be the current through the capacitor, then:
ic(t)=CdtdVc(t)
C = 1 F
ic(t)=dtdVc(t)
And ic(t)=is(t)−1;ΩV0(t);
And V0(t) = Vc(t) ---(2)
∴;dtdVc(t)=is(t)−Vc(t)
dtdVc(t)=−Vc(t)+is(t) ---(3)
From (1) and (3) equation:
dtdiL(t)=−iL(t)+0.Vc(t)+is(t)
dtdVc(t)=0;iL(t)−VC(t)+is(t)
\(\left[ {\begin{array}{{20}{c}} {{i_L}}\ {{{\dot v}_c}} \end{array}} \right] = \left[ {\begin{array}{{20}{c}} { - 1}&0\ 0&{ - 1} \end{array}} \right]\left[ {\begin{array}{{20}{c}} {{i_L}}\ {{V_c}} \end{array}} \right] + \left[ {\begin{array}{{20}{c}} 1\ 1 \end{array}} \right]{i_s}\left( t \right)\)
\({V_0} = \left[ {0;;1} \right]\left[ {\begin{array}{*{20}{c}} {{i_L}}\ {{V_C}} \end{array}} \right]\)
Here \(A = \left[ {\begin{array}{{20}{c}} { - 1}&0\ 0&{ - 1} \end{array}} \right];;;;;;B = \left[ {\begin{array}{{20}{c}} 1\ 1 \end{array}} \right]\)
C = [0 1]
Now, the Controllability matrix will be:
\({Q_c} = \left[ {B;;AB} \right] = \left[ {\begin{array}{*{20}{c}} 1&{ - 1}\ 1&{ - 1} \end{array}} \right]\)
|Qc| = 0
Hence the system is not controllable.
Observability matrix:
\({Q_0} = \left[ {\begin{array}{{20}{c}} C\ {CA} \end{array}} \right] = \left[ {\begin{array}{{20}{c}} 0&1\ 0&{ - 1} \end{array}} \right]\)
|Q0| = 0
Hence the system is Not observable.
∴ The system is neither controllable nor observable.