Communication is essential for coordination in \emph{cooperative} multi-agent reinforcement learning under partial observability, yet \emph{cross-timestep} delays cause messages to arrive multiple timesteps after generation, inducing temporal misalignment and making information stale when consumed. We formalize this setting as a delayed-communication partially observable Markov game (DeComm-POMG) and decompose a message's effect into \emph{communication gain} and \emph{delay cost}, yielding the Communication Gain and Delay Cost (CGDC) metric. We further establish a value-loss bound showing that the degradation induced by delayed messages is upper-bounded by a discounted accumulation of an information gap between the action distributions induced by timely versus delayed messages. Guided by CGDC, we propose \textbf{CDCMA}, an actor--critic framework that requests messages only when predicted CGDC is positive, predicts future observations to reduce misalignment at consumption, and fuses delayed messages via CGDC-guided attention. Experiments on no-teammate-vision variants of Cooperative Navigation and Predator Prey, and on SMAC maps across multiple delay levels show consistent improvements in performance, robustness, and generalization, with ablations validating each component.