When energy is supplied to a sample, the electron from the ground state goes to the excited state. When the electron again comes back to the ground it releases energy of particular wavelength which when recorded can be observed in the form of emission spectrum .
Absorption spectra are emitted by the objects or molecules or atoms which absorb only certain wavelength of light. The pattern of these lines is unique to each element. For e.g. the spectrum of sun. It consists of dark lines. These dark lines are due to the absorption of light of particular wavelength