An absorbent article having extensibility at waist panel is disclosed. The absorbent article includes a liquid pervious topsheet, an absorbent core disposed underneath the topsheet, and a chassis layer. A first or second waist panel includes a portion of the chassis layer. The chassis layer includes a plurality of spaced discontinuities regularly disposed in at least a portion of the first or second waist panel. The discontinuities are open to provide the chassis layer with extensibility in the transverse direction when the first or second waist panel is subjected to tension. The absorbent article also includes an extensibility controlling means to control the extensibility of the chassis layer.