Looking at your BootDmesg.txt, I notice that you are using the
proprietary NVIDIA binary driver, so ignore what I wrote above.  However
there was another bug in the original Ubuntu 13.04 "Raring Ringtail"
release which caused no HDMI audio - this was fixed in the 3.8.0-22.33
kernel update.

Can you retest and report back?

** Changed in: pulseaudio (Ubuntu)
       Status: New => Incomplete

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https://bugs.launchpad.net/bugs/1183478

Title:
  [MotherBoard IONITX-S-E, Nvidia GPU 0b HDMI/DP, Digital Out, HDMI]
  Pulseaudio fails to detect card

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