Absorption spectrum is the spectrum with dark band of lines when electromagnetic radiation is passed through a material which absorbs it. The bands corresponding to the energy absorbed by the material appears dark in the spectrum.
Emission spectrum: It is the spectrum observed when the energy absorbed by a material is emitted. When energy is absorbed by a material, the electrons are excited to a higher energy state. When the excited electrons return to their ground state they emit radiation. So, the energy corresponding to the emitted radiation forms the emission spectrum.