Carbon in the ground state can only form 2 bonds... however we know that it forms 4 bonds. So carbon has to promote an electron from the 2s orbital to the 2p orbital so that it has 4 unpaired electrons. This has to be done for us to obtain an sp3 hybridization of carbon because sp3 means that it has 4 groups attached to it.
For nitrogen, I don't think that it always has to be excited before it hybridizes... because it can bond many ways in molecules...(it is commonly seen with a charge, whereas carbon is not) does that make sense? For nitrogen to be sp3 hybridized, it will need to make 3 bonds and have a lone pair ...or have 4 bonds. the ground state of nitrogen has the 2s orbital filled and then one electron in each of the p orbitals right? so this allows for it to make 3 bonds. now if you hybridize this, you will get sp3 and one of the orbitals (the 2s) will have paired electrons in it. These will be a bit higher in energy and correspond to the lone pair.
Does that make sense?