I'm not entirely for certain, but this may be your issue:
Once you update to OS 9.3 and if you also update to OS 10.11.4 when you open iBooks it will ask you if you want to sync your books to iCloud. If you choose "yes," then all of your books that were not purchased from the iBooks store will be uploaded to your iCloud and DELETED from your computer. This can be a very long process if you have lots of iBooks. (I have over 8.5 GB totaling over 2000+ books). Apparently, Apple knows best what data you need on your drives and devices and believes that you have internet access 100% of the time.
Anyway... if you have "Hide iCloud books" ticked on your devices, then it will seem as if all your non-purchased from iBooks store have literally disappeared. They have not. They have just been deleted from your device if you synced with iTunes. If you unhide the iCloud books you will notice that they are all there, but you have to download them ALL again. Yes, you read that right. When you resync to iTunes, those books will no longer sync. But, they also don't show up in iTunes anymore.
To fix this issue, if you prefer to have all your books on your devices and your computer is to either redownload all your your books from the cloud onto your individual device and have syncing occur through that method, OR to turn off iBooks in iCloud settings on your computer System Preferences. BUT, if you do this, I think iCloud will do you the favor of deleting all your books. Thanks Apple!
So... if you have a back up, you have a fairly simple fix:
1.) On your computer, Go to System Preferences on your computer and open iCloud. Click on "Options" next to iCloud Drive and deselect iBooks. (THIS WILL MOST LIKELY DELETE YOUR BOOKS so make sure that you have a back up of them before doing this.)
2.) Go to Users/Library/Containers and find the folder "com.apple.BKAgentService" and the folder "com.apple.iBooksX." Copy these two folders to your desktop as a backup in case something goes wrong.
3.) Restore from your backup from prior to updating to OS 10.11.4 the above two folders "com.apple.BKAgentService" and the folder "com.apple.iBooksX."
4.) Open iBooks. Sign out of your account and sign back in. Your iBooks should be back on your computer and appear and be resynced through iTunes.
5. After everything is in working order, you can delete the folders you moved to your desktop.
If you get an error message when trying to open a book that it "can't be found," or all your books begin to disappear again when reopening iBooks on your computer, wait and let the app finish what it is doing. I found that it stalled my computer (and my internet connection out for some time), as it removed and then restored the iBooks, but they were not in the manual order I had originally put them in my collections. To fix this, I closed the program and copied the folder "com.appl.iBooksX" over again. When I reopened the app, everything was in place in my collections again.
The folder "com.apple.BKAgentService" contains your iBooks, whereas the folder "com.apple.iBooksX" apparently contains the data necessary for iBooks app to know where the books are and in what order they should be in your collections.
Now... if you are like me and have thousands of iBooks, and you have them manually arranged in collections and want to restore those, you can resync through iTunes. If the books return to the device, but are out of arrangement, you can restore your device from a backup. The problem is that once you updated to OS 9.3, a back up would have been made. If you had opened iBooks and selected iCloud syncing, then this may be problematic in restoring everything. I back up my iPhone to my computer specifically because of these kinds of issues. The back up is in Users/Library/Application Support/MobileSync. If you have a back up from Time Capsule you can restore an older back up prior to the update that will then copy all your iBooks back over in the arrangement that you previously had them.
Sorry for the length of this response!