When the electron changes levels, it decreases energy and the atom emits electromagnetic radiation in the form of 'photons'. Both energy absorption and emission events release particles. When an atom absorbs energy, its electron quasi particles move to a higher energy level and it re-emits it in a random direction. The photon-like particle is emitted with the electron moving from a higher energy level to a lower energy level. The energy of the photon is the exact energy that is lost by the electron moving to its lower energy level.
As every reaction has equal and opposite reaction,absorption and emission spectra are associated with wavelength of quanta released ?