Let $S=\set{1, 2, 3}$ and $C=\set{\emptyset,\set{1}, \set{2}, \set{3}, \set{1, 2}}$. This system $(S,C)$ is independent. It is not a matroid because it violates the exchange property:
Consider $\set{1, 2}$ and $\set{3}$. Both of them are in $C$, but $\set{1, 3},\set{2,3}$ are not.